Millburn Corporation has acquired a property that included both land and a building for . The corporation hired an appraiser who has determined that the market value of the land is and that of the building is . 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.) Question content area bottom Part 1 A.$ 221,400 B.$ 270,000 C.$ 367,200 D.$ 135,300