Rodriquez Company Paid $375,000 for a Basket Purchase That Included

Rodriquez Company paid $375,000 for a basket purchase that included office furniture, a building and land. An appraiser provided the following estimates of the market values of the assets if they had been purchased separately: Office furniture, $75,000; Building, $320,000; Land, $36,000. Based on this information the amount of cost that would be allocated to the office furniture is

A) $58,250.
B) $65,255.
C) $75,000.
D) $78,422.