Millburn Company has acquired a property that included both land and a building for $530,000. The company hired an appraiser who has determined that the market value of the land is $320,000 and that of the building is $480,000. At what amount should the company record the cost of building? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) O A) $349,800 OB) $318,000 O $265,000 OD) $128,000