Hawkeye Corporation has acquired a property that included both land and a building for $570,000. The corporation hired an appraiser who has determined that the market value of the land is $300,000 and that of the building is $430,000. 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.)

Group of answer choices

$285,000

$444,600

$123,000

$233,700