THE Company made a lump sum purchase of three pieces of machinery. The fair market values of the machines on the purchase date were: . . . . Machine A Machine B Machine C $125,000 $150,000 $225,000 Before the machines could be used, THE Company had to spend $9,000 to get Machine B in working condition. If the total capitalized cost assigned to Machine B was $153,000, then the total purchase price of the three machines was equal to: $480,000 $489,000 $491,000 $500,000 $501,000 $510,000 $540,000