Millburn Corporation has acquired a property that included both land and a building for $500,000. The corporation hired an appraiser who has determined that the market value of the land is $360,000 and that of the building is $450,000. At what amount should the corporation record the cost of land? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) O A $158.400 O B. $310.000 OC. $220.000 OD. $250.000