Millburn 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 $330,000 and that of the building is $430,000. At what amount should the company record the cost of?land? (Round any intermediate calculations to two decimal?places, and your final answer to the nearest?dollar.)

Millburn 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 $330,000 and that of the building is $430,000. At what amount should the company record the cost of land? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) O A. $255,000 O B. $141,900 O C. $341,700 O D. $219,300