39) Hawkeye Corporation has acquired a property that included both land and a building for $570,000. The corporation hired an appraiser who has determined that the market value of the land is $300,000 and that of the building is $430,000. At what amount should the corporation record the cost of land? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) ) A) $123,000 B) $285,000 C) $444,600 $233,700