In April $20$x$3,$ Blackstone Corporation purchased an office complex on three acres of land for a lump$-$sum price of $$8,100,000.$ The buildings included used but functional equipment. According to independent appraisals, the fair values were $$4,160,000,$ $$3,120,000,$ and $$3,120,000$ for the building, land, and equipment, respectively.

What amounts would Blackstone record as the cost of the building, land, and equipment?

Building Land Equipment

a$.$ $ $4,160,000$ $ $3,120,000$ $ $3,120,000$

b$.$ $ $4,160,000$ $ $3,120,000$ $ $520,000$

c$.$ $ $3,240,000$ $ $2,430,000$ $ $2,430,000$

d$.$ None of these answers is correct

Multiple Choice

Option A

Option C

Option B

Option D