0 Hawkeye Corporation has acquired a property that included both land and a building for $540,000. The corporation hired an appraiser who has determined that the market value of the land is $340,000 and that of the building is $440.000. At what amount should the corporation record the cost of land? (Round any intermediate calculations to two decimal place and your final answer to the nearest dollar) O A $140,000 OB. $270.000 OC 3372.000 OD 3237 000