Question 3 John's Soap Shop paid $92,000,000 for a warehouse and related assets from a company that was in bankruptcy. The warehouse includes land, building, moving equipment, and heating/ventilation/air conditioning (HVAC) system. An independent appraiser valued these items individually as follows: PPE category Appraised value Land $22,400,000 Building 55,400,000 Moving equipment 1,200,000 HVAC system 19.900.000 Total $98.900.000 Required: Allocate the purchase price among the assets acquired