A company purchased property for $145,000. The property included a building, equipment and land. The building was appraised at $100,000, the land at $64,000, and the equipment at $37,000 for a total appraised value of $201,000. What is the amount of cost to be allocated to the building in the accounting records? (Round your intermediate calculations to 3 decimal places.)

$100,000

$0

$145,000

$72,210