On April 1,2013,MC Purchased for $270,000 a Tract of Land

On April 1,2013,MC purchased for $270,000 a tract of land on which was located a warehouse and office building.The following data were collected concerning the property: $\begin{array}{c}\begin{array}{|l|}\hline\\\hline\\\hline\\\hlineLand\\\hlineWarehouse\\\hline\text{Office building.}\\\hline\end{array}\begin{array}{l|}\hlineCurrent\\\hlineAssessed\\\hlineValuation\\\hline \$ 87.500 \\\hline37,500\\\hline100,000\\\hline\end{array}\begin{array}{l|}\hline\text { Vendor's } \\\hline\text { Original } \\\hline\text { Cost } \\\hline\$ 70,000 \\\hline40,000 \\\hline90,000\\\hline\end{array}\end{array}$ What are the appropriate amounts that MC should record for the land,warehouse,and office building,respectively?

A) Land, $94,500; Warehouse, $54,000; Office building, $121,500
B) Land, $105,000; Warehouse, $45,000; Office building, $120,000
C) Land, $70,000; Warehouse, $40,000; Office building, $90,000
D) Land, $87,500; Warehouse, $37,500; Office building, $110,000