A Company Paid $150,000,plus a 6% Commission and $4,000 in Closing

A company paid $150,000,plus a 6% commission and $4,000 in closing costs for a property.The property included land appraised at $87,500,land improvements appraised at $35,000,and a building appraised at $52,500.What should be the allocation of this property's costs in the company's accounting records?

A) Land $75,000; Land Improvements, $30,000; Building, $45,000.
B) Land $75,000; Land Improvements, $30,800; Building, $46,200.
C) Land $81,500; Land Improvements, $32,600; Building, $48,900.
D) Land $79,500; Land Improvements, $32,600; Building, $47,700.
E) Land $87,500; Land Improvements; $35,000; Building; $52,500.