A company purchased property for $105,000. The property included a building, equipment and land. The building was appraised at $64,000, the land at $46,000, and the equipment at $19,000 for a total appraised value of $129,000. What is the amount of cost to be allocated to the building in the accounting records? (Round your intermediate calculations to 3 decimal places.)
a. $0
b. $64,000
c. $105,000
d. $52,080