Laramie Corporation has acquired a property that included both land and a building for $580,000. The corporation hired an appraiser who has determined that the market value of the land is $360,000 and that of the building is $400,000. At what amount should the corporation record the cost of the building? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) . O A. $290,000 OB. $212,000 O C. $307,400 OD. $440,800