Jourdan Company purchased a restaurant building, land and equipment for $1,350,000. Deeds paid $250,000 in cash and issued a 20-year, 8 percent note to SunTrust for the balance. The appraised value of the assets are as follows: Land = $300,000, Building = $750,000, Equipment = $450,000. Total = $1,500,000. According to this, the amount to be recorded on the books for the Building would be:

a).750,000

b).125,000

c).675,000

d).None of the above