Laramie Corporation has acquired a property that included both land and a building for $ 570 comma 000. The corporation hired an appraiser who has determined that the market value of the land is $ 370 comma 000 and that of the building is $ 400 comma 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.)