The Kelly Corporation acquired land, buildings, and equipment from a bankrupt company at a lump-sum price of $180,000. At the time of acquisition, Kelly paid $20,000 to have the assets appraised. The appraisal disclosed the following values: Land Buildings Equipment $120,000 80,000 40,000 What cost should be assigned to the land, buildings, and equipment, respectively? $60,000, $60,000, and $60,000 O $90,000, $60,000, and $30,000 O $100,000, $66,667, and $33,333 O $120,000, $80,000, and $40,000