Brenda purchased a business for $120,000 and received a building, FMV $80,000; land, FMV $10,000; and furniture and fixtures, FMV $30,000. She spent $10,000 on legal fees to make the purchase. What is the basis of these items?

	$82,500 building; $12,500 land; $35,000 furniture and fixtures.
	$88,750 building; $11,250 land; $30,000 furniture and fixtures.
	$80,000 building; $10,000 land; $30,000 furniture and fixtures.
	$86,667 building; $10,833 land; $32,500 furniture and fixtures.