Allocation of total cost Estimated Market Value Percent of Total $\backslash$times Total cost of Acquisition Apportioned Cost

Building $$465,30047\%\backslash$times $$800,000$

Land $277,20028\%\backslash$times $$800,000$

Land improvements $49,5005\%\backslash$times $$800,000$

Vehicles $198,00020\%\backslash$times $$800,000$

Total $$990,000100\%$ $$0$