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Riverboat Adventures pays $450,000 plus $5,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $67,200, a building

Riverboat Adventures pays $450,000 plus $5,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $67,200, a building appraised at $158,400, and paddleboats appraised at $254,400. Compute the cost that should be allocated to the building.

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