a resort chain purchased an existing hotel (all-in: land, building, and equipment) for a lump-sum of $37 million an financed this through a loan acquired via a bank. the fair value of each of the components of the purchase is given below: land $1,000,000 building $40,000,000 equipment $750,000 fair value $41,750,000 based on this information, the resort will activate the equipment in the balance sheet for: