Riverboat Adventures pays $250,000 plus $10,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $54,000, a building appraised at $110,700, and paddleboats appraised at $105,300. Compute the cost that should be allocated to the building.

$67,527.

$149,773.

$106,600.

$110,700.

$102,500.