A company purchased real estate for $965,400 and paid legal transfer costs of $16,700. The property included land, building and land improvements. According to a commercial appraiser, the market values of these assets were: 5465,000 for land, $265,000 for building, and $123,000 for land improvements. Using the basket purchase method, what cost should be assigned to the building? Select one: O a $315.357 O b. $292,565 Oc$299,919 O d. $290,357 O e. $305,107