Huffman Corporation purchased the assets of at an auction for $5,600,000. An independent appraisal of the fair value of the assets is listed below: Land Building Equipment Trucks $1,900,000 2,800,000 2,100,000 3,400,000 Assuming that specific identification costs are impracticable and that Huffman Corporation allocates the purchase price on the basis of the relative fair values, what amount would be- allocated to the Equipment? $1,866,667 O $2,100,000 $2,800,000 $1,152.941