The Magnificent Corporation acquired land, buildings, and equipment from a bankrupt company at a lumpsum price of $180,000. The appraisal disclosed the following values: Land .................................................. $120,000 Buildings ............................................. 80,000 Equipment ............................................. 40,000 What cost should be assigned to the land, buildings, and equipment, respectively? a. $60,000, $60,000, and $60,000 b. $60,000, $90,000, and $30,000 c. $90,000, $60,000, and $30,000 d. $120,000, $80,000, and $40,000