Simpson and Homer Corporation acquired an office building on three acres of land for a lump-sum price of $3,100,000. The building was completely furnished. According to independent appraisals, the fair values were $2,160,000, $2,700,000, and $540,000 for the building, land, and furniture and fixtures, respectively. The initial values of the building, land, and furniture and fixtures would be:

BuildingLandFixturesa.$2,160,000$2,700,000$540,000b.$1,240,000$1,550,000$310,000c.$1,550,000$1,240,000$310,000d.None of these answer choices are correct.