Osborne company acquired three machines for $200,000 in a package deal. The three assets together had a book value of $160,000 on the seller’s books. An appraisal costing the purchaser $2,000 indicates that the three machines had the following market value (book values are given in parentheses)

Machine 1.         Machine 2.      Machine 3

A). $40,000.         $53,333.         $66,667

B). $50,000.         $62,500.         $87,500

C). $40,000.         $50,000.         $70,000

D). $50,500.         $67,333.         $84,167