A company acquired an office building on three acres of land for a lump$-$sum price of$$2,800,000.$ The building was completely equipped. According to independentappraisals, the fair values were$$1,260,000,$$$1,260,000,$ and$$1,680,000$for thebuilding, land, and equipment, respectively. At what amount would the company recordthe building?

A$)$$$840,000.$B$)$$$1,200,000.$C$)$$$1,280,000.$D$)$None of these answer choices are correct