A company purchased property for $135,000. The property included a building, equipment and land. The building was appraised at $76,000, the land at $52,000, and the equipment at $25,000 for a total appraised value of $153,000. 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 $76,000 $67,095 $135,000