Acme Purchased a Property That Included Both Land and a Building

Multiple Choice

Acme purchased a property that included both land and a building for $200,000.Acme hired an appraiser who determined that the market value of the land was $140,000 and the market value of the building was $50,000.
-At what amount should Acme record the land cost?

A) $147,368
B) $52,632
C) $200,000
D) $140,000