Taxpayer acquires an office building and the underlying land for $1,940,000 and incurs $75,000 in additional expenses directly related to the acquisition. Assume the value of the land represents 30% of the total value of the real property. The real property also includes carpeting valued at $15,000. How should the costs be properly allocated for tax purposes in determining depreciation? a. $1,410,500 to the building b. $2,000,000 to the building and $15,000 to the carpeting c. $1,940,000 to the building d. $2,015,000 to the building e. $1,400,000 to the building and $15,000 to the carpeting