Land and building were purchased for $975,000. The appraised values are $250,000 for the land and $750,000 for the building. What is the value to be allocated to the land?

Land and building were purchased for $975,000. The appraised values are $250,000 for the land and $750,000 for the building. What is the value to be allocated to the land? A. $250,000 B. $243,750 C. $975,000 D. $1,000,000