Ming Yue Company pays $430,000 for real estate plus $22,790 in closing costs. The real estate consists of land appraised at $207,000; land improvements appraised at $81,000; and a building appraised at $162,000. Allocate the total cost among the three purchased assets. (Round your percentage answers to a whole number and other answers to the nearest dollar amount. Omit the "$" and "%" signs in your response.)