3. Tylo Corp. obtained a building, its surrounding land, and a delivery truck in a lump sum purchase for $230,000. An appraisal set the value of the land at $80,000 with the building, at $145,000 and the truck, at $25,000. After acquisition the company remodeled the building at a cost of $30,000. At what amount should Tylo record the building on its books? A. $163,400 B. $187,608 C. $157,608 D. $138,333 E. $133,400