Ormond Corporation paid $875,000 for a group purchase of land, a building, and equipment. At the time of the acquisition, the land had a current market value of $350,000, the building had a current market value of $450,000, and the equipment had a current market value of $150,000. In what amount should be the building account be debited? (round nearest dollar)

A. $291,667

B. $875,000

C. $450,000

D. $414,474

E. None of the above