Land,a Building and Equipment Are Acquired for a Lump Sum

Land,a building and equipment are acquired for a lump sum of $800,000.The market values of the land,building and equipment are $400,000,$900,000 and $300,000,respectively.What is the cost assigned to the equipment? (Do not round any intermediary calculations,and round your final answer to the nearest dollar. )

A) $0
B) $150,000
C) $300,000
D) $800,000