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1. Cantor Corporation acquired a manufacturing facility on 4 acres of land for a lump sum price of $8,000,000. The building included used, but functional, equipment. According to independent appraisals, the fair market values were $4,500,000 for the building, $30,00,000 for the land, and $2,500,000 for the equipment. What would be the value of the purchase price allocated to the building, land, and equipment