Millburn Corporation has acquired a property that included both land and a building for $$590,000.$ The corporation hired an appraiser who has determined that the fair value of the land is $$360,000$ and that of the building is $$430,000.$ At what amount should the corporation record the cost of land? Round any intermediate calculations to two $(2)$ decimal places, and the final answer to the nearest dollar.

A$.$ $$295,000$

B$.$ $$165,600$

C$.$ $$442,500$

D$.$ $$271,400$