Riverboat Adventures pays $420,000 plus $10,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $61,600, a building appraised at $176,000, and paddleboats appraised at $202,400. Compute the cost that should be allocated to the building.

$168,000.

$172,000.

$176,000.

$252,960.

$95,040.