Land, a building and equipment are acquired for a lump sum of $900,000. The market values of theland, building and equipment are $300,000, $600,000 and $100,000, respectively. What is the cost assigned to theequipment? (Do not round any intermediarycalculations, and round your final answer to the nearestdollar.)

A.

$90,000

B.

$0

C.

$100,000

D.

$ 900,000