amison Company purchased the assets of Booker Company at an auction for $5,600,000. An independent appraisal of the fair value of the assets is listed as: Land, $1,900,000; Building, $2,800,000; Equipment, $2,100,000; Trucks, $3,400,000. Assuming that specific identification costs are impracticable and that Jamison allocates the purchase price on the basis of the relative fair values, what amount would be allocated to the Building?