rigs) possible Land, a building and equipment are acquired for a lump sum of $800,000. The market values of the land, building and equipment are $300,000, $900,000 and $300,000, respectively. What is the cost assigned to the equipment? (Do not round any intermediary calculations, and round your final answer to the nearest dollar) OA 50 OB. $300,000 OC $160,000 OD. $800,000 D