5. Fallout Corp. purchased a bundle of assets at a bankruptcy auction for a single price of $7,900,000.An independent appraisal of the fair value of the assets is listed below:

Land$3,500,000

Building2,890,000

Equipment1,980,000

Trucks7,900,000

Assuming that specific identification costs are impracticable and that Fallout Corp. allocates the purchase price on the basis of the relative fair values, what amount would be allocated to the Trucks Account?Round all intermediate calculations to four decimal places.

a.$961,395.44

b.$7,900,000.00

c.$3,836,240.00

d.$7,900,100.00