Allocation of Package Purchase Price

Tamock Company purchased a plant from one of its suppliers. The $$980,000$ purchase price included the land, a building, and factory machinery. Tamock also paid $$5,000$ in legal fees to negotiate the purchase of An appraisal showed the following values for the items purchased:

$\backslash$table$[[$Property$,$Assessed Value$],[$Land$,$$$126,000$