Ananias Company purchased the assets of Saphira Company at an auction for $5,600,000. An independent appraisal of the fair value of the assets is listed below:

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 Ananias allocates the purchase price on the basis of the relative fair values, what amount would be allocated to the Building?

Group of answer choices

$2,118,920

$5,100,000

$2,800,000

$1,537,255