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Riverboat Adventures pays $530,000 plus $6,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $114,000, a building

Riverboat Adventures pays $530,000 plus $6,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $114,000, a building appraised at $188,100, and paddleboats appraised at $267,900. Compute the cost that should be allocated to the building.

A.$99,693.

B.$188,100.

C.$174,900.

D.$265,287.

E.$176,880.

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