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Williams Inc. purchases land and a building for $$410,000.$ An independent appraisal indicates that the land has a value of $$45,000$ and the building has a value of $$405,000.$ Determine the amount williams should capitalize for $(1)$ land and $(2)$ building related to the purchase.

$\backslash$table$[[1.$ Total amount to capitalize for land,$$],[2.$ Total amount to capitalize for building,$$]]$