On January $1,2017,$ ML Company acquired a parcel of real estate that included land and a building for a negotiated price of $$2,290,000.$ Before purchasing the property, ML paid $$30,000$ for an appraisal that estimated the fair value of the land to be $$756,000$ and the building to be $$1,944,000.$ In addition, LM incurred closing costs of $$180,000$ to complete the transfer of the property and the purchase was financed through a $20$ year mortgage note payable with an interest rate of $4\%..$ Two days after completion of the transfer ML had a water leak in the building that caused $$75,000$ worth of damage to the building which was repaired.

Required:

Assuming ML occupies the building, determine the acquisition cost that would be capitalized to the land and building accounts.