Allocation of Package Purchase Price Andrew Lupino went into business by purchasing a carication station consisting of land, a building and equipment. The seller's original asking price was $210,000. Lupino hired an appraiser for 52,000 to appraise the wets. The praised valuations were any And Value WOOD 100 To the receive the app offered 174,000 for the business. The refused this offer, Lupino then offered 14,000 for the business, which the seleccepted. On the appraisal was at the price of the clubrication station to the Land Building and Equipment accounts