On April 1, Lagos Corporation Purchased for $765,000 a Tract

On April 1, Lagos Corporation purchased for $765,000 a tract of land on which was located a warehouse and office building.The following data were collected concerning the property: What are the appropriate amounts that Lagos should record for the land, warehouse, and office building, respectively?

A) Land, $250,000; warehouse, $150,000; office building, $300,000.
B) Land, $300,000; warehouse, $200,000; office building, $400,000.
C) Land, $273,214; warehouse, $163,929; office building, $327,857.
D) Land, $255,000; warehouse, $170,000; office building, $340,000.