Hawkeye Corporation has acquired a property that included both land and a building for $ $560$ comma $000.$ The corporation hired an appraiser who has determined that the market value of the land is $ $350$ comma $000$ and that of the building is $ $450$ comma $000.$ 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.$)$

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Part $1$

A$.$$ $280$ comma $000$

$ $280$ comma $000$

B$.$$ $154$ comma $000$

$ $154$ comma $000$

C$.$$ $246$ comma $400$

$ $246$ comma $400$

D$.$$ $392$ comma $000$

$ $392$ comma $000$