A company purchased property for $105,000. The property included a building, equipment and land. The building was appraised at $64,000, the land at $46,000, and the equipment at $19,000 for a total appraised value of $129,000. What is the amount of cost to be allocated to the building in the accounting records?(Round your intermediate calculations to 3 decimal places.)

a. $0

b.$64,000

c.$105,000

d.$52,080