Nova Corporation acquired land, buildings, and equipment from a bankrupt competitor at a lump-sum price of $144,000. An appraisal showed the following fair values:

Land: $96,000

Buildings: $76,800

Equipment: $19,200

How should Nova allocate the purchase price to the land, buildings, and equipment, respectively?

$48,000, $48,000, $48,000

$72,000, $57,600, $14,400

$96,000, $76,800, $19,200

$66,000, $52,800, $13,200