A company paid $326,000 for property that included land, land improvements, and a building. The land was appraised at $175,000, the land improvements were appraised at $70,000, and the building was appraised at $105,000. What is the allocation of costs to the three assets?

a. Land, $150,000; Land Improvements, $60,000; Building, $90,000

b. Land, $163,000; Land Improvements, $65,200; Building, $97,800

c. Land, $150,000; Land Improvements, $61,600; Building, $92,400

d. Land, $159,000; Land Improvements, $65,200; Building, $95,400

e. Land, $175,000; Land Improvements, $70,000; Building, $105,000