Millburn Company has acquired a property that included both land and a building for $560,000. The company hired an appraiser who has determined that the market value of the land is $340,000 and that of the building is $470,000. 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.) A. $386,400 B. $235,200 C. $142,800 D. $280,000