Bonita Industries purchased the assets of Carla Vista Co. at an auction for $5740000. An independent appraisal of the fair value of the assets is listed below Land $1840000 2930000 Building Equipment Trucks 2270000 3270000 Assuming that specific identification costs are impracticable and that Bonita allocates the purch price on the basis of the relative fair values, what amount would be allocated to the Building? A $1631251 B$5155000 C $2270000 574'0000 3933001 7000 D. $2930000