Braxwell Corporation acquired the following assets associated with a manufacturing facility for a lump-sum price of $9,300,000. According to independent appraisals, the fair values were $1,075,000, $3,225,000, $1.075,000, and $5,375,000 for the building, patent, land, and equipment, respectively. The initial value of the patent would be: Multiple Choice $3,225,000 $3,475,000 $2.790,000 50