Mona purchased a business from Judah for $1,000,000. Judahs records and an appraiser provided her with the following information regarding the assets purchased:

	Adjusted Basis	FMV
Land	$195,000	$270,000
Building	310,000	450,000
Equipment	95,000	180,000

What is Monas adjusted basis for the land, building, and equipment?

a.	Land $270,000, building $450,000, equipment $180,000.
b.	Land $195,000, building $575,000, equipment $230,000.
c.	Land $195,000, building $310,000, equipment $95,000.
d.	Land $270,000, building $521,429, equipment $208,571.
e.	None of the above.