Riverboat Adventures pays $310,000 plus $15,000 in closing costs to purchase real estate. The real estate consists of land appraised at $35,000, a building appraised at $105,000, and land improvements appraised at $210,000. Compute the cost that should be allocated to the building.

PIverboat Advenfuren poys 510,000 ptus sis,000 in closing costs to purchase reat estata. The reat estake censts of inned shoutd be allocated to the building