Chad Corporation Purchased a Tract of Land for $ 765,000

Chad Corporation purchased a tract of land for $ 765,000, which included a warehouse and office building. The following data were collected concerning the property: $\begin{array}{lccc} & \underline{\text { Current Assessed Valuation } }& \underline{\text { Vendor's Original Cost} } \\ \text { Land } & \$ 300,000 & \$ 250,000 \\\text { Warehouse } & 200,000 & 150,000 \\\text { Office building } & \underline{400,000} & \underline{300,000}\\&\underline{ \$900,000}&\underline{\$700,000}\end{array}$
What are the appropriate amounts that Chad 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