Hawkeye Corporation has acquired a property that included both land and a building for $500,000. The corporation hired an appraiser who has determined that the market value of the land is $350,000 and that of the building is S450,000. At what amount should the corporation record the cost of land? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) O A. $220,000 B. $250,000 OC. S154 000 O D. $315,000