Prime Co Paid $200,000 to Purchase a Piece of Land

Prime Co paid $200,000 to purchase a piece of land on which to build a new building. Additional costs incurred were:
$\begin{array}{|l|r|}\hline\text { Real estate broker's commissions } & \$ 10,800 \\\hline \text { Legal fees of purchasing the real estate } & 1,400 \\\hline \text { Landscaping expenses } & 6,000 \\\hline \text { Expense to demolish old house located on } & 1,500 \\\text { land } & \\\hline \text { Proceeds from selling materials salvaged } & 900\\\text { from old house }\\\hline\end{array}$

What dollar amount of the above costs should be allocated to Land and what amount should be allocated to the new Building?