Land, a building and equipment are acquired for a lump sum of $900,000. The market values of the land, building and equipment are $400,000 $600,000 and $200,000, respectively. What is the cost assigned to the equipment? (Do not round any intermediary calculations, and round your final answer to the nearest dollar.) O A $0 B. $150,000 C. $900,000 OD. $200,000