Tanner owned equipment with a fair value higher than the book value as of the date of combination. Building Land A) $360,000 $180,000 B) $300,000 $140,000 C) $0 $0 D) $333,334 $166,666 Tanner Company was acquired for cash in a transaction that created goodwill. At what amounts will the building and land be reported in the consolidated balance sheet immediately following the purchase?