On April $12,2023,$ Prism Ltd$.,$ a camera lens manufacturer, paid cash of $$559,400$ for real estate plus $$30,100$ cash in closing costs. The real estate included land appraised at $$210,350$; land improvements appraised at $$78,130$; and a building appraised at $$312,520.($a$)($b$)($c$)$PPE AssetAppraisedValuesRatio of Individual Appraised Value toTotal Appraised Value$($a$)-$: Total Appraised ValueCost Allocation$($b$)\backslash$times Total Actual Cost