A company acquired an office building on three acres of land for a lump$-$sum price of

$$2,550,000.$ The building was completely equipped. According to independent appraisals, the

fair values were $$1,600,000,$$$640,000,$ and $$960,000$ for the building, land, and equipment,

respectively. At what amount would the company record the building?

Multiple Choice

$$580,000$

$$1,620,000$

$$1,275,000$

None of the other answer choices are correct.