A company acquired an office building on three acres of land for a lump-sum price of $2,650,000. The building was completely equipped. According to independent appraisals, the fair values were $360,000, $1,800,000, and $1,440,000 for the building, land, and equipment, respectively. At what amount would the company record the building?

Multiple Choices Listed Below:

• $265,000.

• $1,740,000.

• $380,000.

• None of these answer choices are correct.