A company purchased property for $115,000. The property included a building, equipment and land. The building was appraised at $68,000, the land at $48,000, and the equipment at $21,000 for a total appraised value of $137,000. What is the amount of cost to be allocated to the building in the accounting records? (Round your intermediate calculations to 3 decimal places.)
$0
$57,040
$115,000
$68,000