53.The Oscar Corporation acquired land, buildings, and equipment from a bankrupt company at a lump-sum price of P180,000. At the time of acquisition, Oscar paid P12,000 to have the asset appraised. The appraisal disclosed the following values:

Land P12,000

Building P80,000

Equipment P40,000

What cost should be assigned to the land, buildings and equipment, respectively?

P64,000, P64,000 and P64,000

Answer not given

P90,000, P60,000, P30,000

P120,000, P80,000, P40,000

P96,000, P64,000, P32,000