A company paid $$150,000,$ plus a $7\%$ commission and $$5,000$ in closing costs for a property. The property included land appraised at $$87,500,$ land improvements appraised at $$35,000,$ and a building appraised at $$52,500.$ What should be the allocation of this property's costs in the company's accounting records?

Multiple Choice

Land $$75,000$; Land Improvements, $$30,000$; Building, $$45,000.$

Land $$75,000$; Land Improvements, $$30,800$; Building, $$46,200.$

Land $$82,750$; Land Improvements, $$33,100$; Building, $$49,650.$

Land $$80,250$; Land Improvements, $$32,100$; Building, $$48,150.$

Land $$77,500$; Land Improvements; $$31,000$; Building; $$46,500.$