A company acquired a manufacturing facility on four acres of land for a lump$-$sum price of $$8,000,000.$ The building included used but functional equipment. According to independent appraisals, the fair values were $$4,500,000,$ $$3,000,000,$ and $$2,500,000$ for the building, land, and equipment, respectively. The initial values of the building, land, and equipment would be:

Building Land Equipment

a$.$ $ $4,500,000$ $ $3,000,000$ $ $2,500,000$

b$.$ $ $4,500,000$ $ $3,000,000$ $ $500,000$

c$.$ $ $3,600,000$ $ $2,400,000$ $ $2,000,000$

d$.$ None of the other answer choices are correct.

Multiple Choice

Option d$.$

Option c$.$

Option a$.$

Option b$.$