Myrtles Medical purchased medical equipment, furniture, and artwork for $150,000 in a lump-sum purchase. An independent appraiser provided them with the following estimates of fair value:

Medical equipment	$150,000
Office furniture	30,000
Art works	45,000

The appraiser did explain that she had minimal experience valuing artwork, so Myrtles got a second opinion. The second appraiser agreed with the valuation of the medical equipment and the office furniture but assigned $0 as the fair value of the artwork. How much would Myrtles allocate to Medical equipment using the first or second appraisal, respectively?