The Manson Company purchased assets for a lump $-$ sum price of $$2,400,000.$ An appraisal indicates the following market prices:

Equipment

Land

$$540,000$

$$130,000$

$$630,000$

Building

What is the cost assigned to the land? $($Do not round any intermediary calculations, and round your final answer to the nearest dollar.$)$

A$.$ $$1,163,077$

B$.$ $$70,417$

C$.$ $$996,923$

D$.$ $$240,000$