A company purchased property for $115,000. The property included a building, equipment and land. The building was appraised at $68,000, the land at $48,000, and the equipment at $21,000 for a total appraised value of $137,000. What is the amount of cost to be allocated to the building in the accounting records? (Round your intermediate calculations to 3 decimal places.)

$0

$57,040

$115,000

$68,000