Riverboat Adventures pays $380,000 plus $14,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $54,600, a building appraised at $155,400, and paddleboats appraised at $210,000. Compute the cost that should be allocated to the building.

Multiple Choice

• $77,700.

• $155,400.

• $223,480.

• $140,600.

• $145,780.