Simpson and Homer Corporation acquired an office bullding on three acres of land for a lump$-$sum price of $$3,000,000.$ The building was completely furnished. According to independent appraisals, the fair values were $$1,500,000,$$$2,500,000,$ and $$1,000,000$ for the building, land, and furniture and fixtures, respectively. The initial values of the bullding, land, and furniture and fixtures would be:

$\backslash$table$[[,$Building,Land,Fixtures$],[$a$.,$$$1,500,000,$$$2,500,000,$$$1,000,000$