Determining Costs in a Lump-Sum Acquisition Serena Inc. purchases land and a building for $100,000. An independent appraisal indicates that the land has a value of $16,000 and the building has a value of $90,000. Determine the amount Serena should capitalize for land and building related to the purchase. Note: Round your answers to the nearest whole dollar. $ Total amount to capitalize for land Total amount to capitalize for building $