Laramie Corporation has acquired a property that included both land and a building for​ $590,000. The corporation hired an appraiser who has determined that the market value of the land is​ $350,000...

Laramie Corporation has acquired a property that included both land and a building for​ $590,000. The corporation hired an appraiser who has determined that the market value of the land is​ $350,000 and that of the building is​ $470,000. At what amount should the corporation record the cost of the​ building? (Round any intermediate calculations to two decimal​ places, and your final answer to the nearest​ dollar.)