Riverboat Adventures pays 310,000 plus 15,000 in closing cost to purchase real estate. The real estate consists of land appraised at 35,000, a building appraised at 105,000 and land improvements appraised at 210,000. Compute the cost that should be allocated to the BUILDING'0 al estate consists of land appraised at 35,000 a building appraised at 105,000 and land improvements appraised at 210,000. Compute the cost that should be allocated to the building.