The Wally Corporation acquired land, buildings, and equipment from a bankrupt company at a lump-sum price of $300,000. At the time of acquisition, Wally paid $10,000 to have the assets appraised. The appraisal disclosed the following values:

Land	$ 60,000
Buildings	200,000
Equipment	140,000

What costs should be assigned to the land, buildings, and equipment, respectively?

a.	$100,000, $100,000, and $100,000
b.	$103,333, $103,333, and $103,334
c.	$45,000, $150,000, and $105,000
d.	$46,500, $155,000, and $108,500

Please explain the answer.

Thank you.