Your Corporation acquired real estate that contained land, building and equipment. The property cost $550,000. An appraisal of the property reported the following values: Land, \$127,500; Building, $375,000 and Equipment, $90,000. What value will be recorded for the building? \begin{tabular}{|} $375,000 \\ $364,000 \\ $348,101 \\ $363,101 \\ $323,101 \end{tabular}