Laramie Company has acquired a property that included both land and a building for $510,000. The company hired an appraiser who has determined that the market value of the land is $350,000 and that of the building is $400,000. At what amount should the company record the cost of the building? (Round any intermediate calculations to two decimal places and your final answer to the nearest dollar.) A. $346,800 B. $212,000 C. $270,300 D. $255,000