Milligan & Miles Purchased a Small Clothing Company for $250

Milligan & Miles purchased a small clothing company for $250 000 (net of GST) .The fair values of the individual assets acquired (net of GST) were as follows.
$ $
Building 100 000 Shop fittings 80 000
Land 60 000 Equipment 30 000
At what amount should shop fittings be recorded by Milligan & Miles?

A) $80 000
B) $63 491
C) $74 074
D) $86 400