Big River Rafting pays $310,000 plus $15,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $105,000, a building appraised at $210,000, and equipment appraised at $35,000. Compute the cost that should be allocated to the building. 1.$93,000. 2.$186,000. 3.$32,500. 4.$195,000. 5.$97,500