Simpson and Homer Corporation acquired an office building on three acres of land for a lump-sum price of $3,400,000. The building was completely furnished. According to independent appraisals, the fair values were $2,640,000, $3,300,000, and $660,000 for the building, land, and furniture and fixtures, respectively. The initial values of the building, land, and furniture and fixtures would be: a. Building $2,640,000 Land $3,300,000 Fixtures $660,000 b. $1,360,000 $1,700,000 $340,000 C. $1,700,000 $1,360,000 $340,000 d. None of these answer choices are correct.