Shane Corporation Purchased for $450,000 a Tract of Land on Which

Shane Corporation purchased for $450,000 a tract of land on which was located a warehouse and an office building. The following data were collected concerning the property:

What are the appropriate amounts that Shane should record for the land, warehouse, and office building, respectively?

A) land, $ 70,000? warehouse, $80,000? office building, $150,000
B) land, $100,000? warehouse, $80,000? office building, $220,000
C) land, $100,000? warehouse, $80,000? office building, $270,000
D) land, $112,500? warehouse, $90,000? office building, $247,500