purchased 90,000 appraised land 30,000 bulding on land appraised 70,0000 how much of 90,00 should be allocated to the land

Johnson Co purchased and and a buiting for 190.000. The und wird and the war on the land was appraised $20,000. Based on the pasals, how much of the 730.000 cost should be located to the land 125.000 6.527 53000 d. 527.000