Blue Company acquired a manufacturing facility on four acres of land for a lump-sum price of $8,400,000. The building included used but functional equipment. Blue Company intended to use the manufacturing facility in its future operatioins. According to independent appraisals, the fair values were $3,480,000, $3,480,000, and $4,640,000 for the building, land, and equipment, respectively. The initial values of the building, land, and equipment would be: Building Land Equipment a.$3,480,000 $3,480,000 $4,640,000 b.$3,480,000 $3,480,000 $580,000 c.$2,520,000 $2,520,000 $3,360,000 d.None of these answer choices are correct. Multiple Choice Option C Option B Option A Option D