Josephine' Garage, Inc., purchased a vehicle lift, brake tester, and wheel aligning equipment for a lump-sum price of $16,000 from a bankrupt competitor.Appraised values were as follows: Vehicle lift $20,000; Brake tester $4,000; and wheel aligner, $6,000.What cost should be recorded for the wheel aligner.

A. $6,000

B. $3,200

C. None because all cost was used for the vehicle lift of $20,000

D. $10,000