On April 1, Renner Corporation Purchased for $855,000 a Tract

On April 1, Renner Corporation purchased for $855,000 a tract of land on which was located a warehouse and office building.The following data were collected concerning the property: $$\begin{array} { l c c } & \text { Current Assessed Valuation } & \text { Vendor's Original Cost } \\\hline \text { Land } & \$ 300,000 & \$ 280,000 \\\text { Warehouse } & 200,000 & 180,000 \\\text { Office building } & 400,000 & \underline { 340,000 } \\& \$ 900,000 & \$ 800,000\end{array}$$ What are the appropriate amounts that Renner should record for the land, warehouse, and office building, respectively?

A) Land, $280,000; warehouse, $180,000; office building, $340,000.
B) Land, $300,000; warehouse, $200,000; office building, $400,000.
C) Land, $299,250; warehouse, $192,375; office building, $363,375.
D) Land, $285,000; warehouse, $190,000; office building, $380,000.