@Macy522 For the math you allocate it as......
House is 47.8% of the sales price (110,000 / 230,000)
Farm is 52.2% of the sales price (120,000 / 230,000)
So you allocate the 200,000 cost as
House is 47.8% of cost is 200,000 x .478 = 95,600
Farms is 52.2% of the cost is 200,000 x .522 = 104,400
Hope that helps
