Tien purchases an office building for $400,000, paying a $75,000 cash down payment and borrowing $325,000 from Atlantic Meridian Mortgage Co. The purchase price is properly allocated 90% to the().

Tien purchases an office building for $400,000, paying a $75,000 cash down payment and borrowing $325,000 from Atlantic Meridian Mortgage Co. The purchase price is properly allocated 90% to the（).

A.$56,500 building

B.$7,500 land

C.$89,000 building

D.$10,000 land

E.$346,500 building

F.$42,500 land

G.$349,000 building

H.$40,000 land

I.$353,000 building

J.$40,000 land