Office Plus Company Bought an Office Building for $9,000,000 So

Office Plus Company bought an office building for $9,000,000 so it could consolidate its entire senior management staff in one location. An independent appraiser valued these items individually as follows:
$$\begin{array} { | l | r | } \hline \text { LPE category } & \text { Appraised value } \\\hline \text { Land } & \$ 3,000,000 \\\hline \text { Building } & 4,000,000 \\\hline \text { Computer network system } & 1,200,000 \\\hline \text { Elevator system } & 1,800,000 \\\hline \text { Landscaping and site improvements } & 800,000 \\\hline \text { Total } & \$ 10,800,000 \\\hline\end{array}$$ Prior to completing the purchase, Office Plus' management decided that it will remove the computer network system and replace it with fiber-optic cables and related technologies.
Required:
Allocate the purchase price among the assets acquired.