Pepper company paid $2,500,000 for the net assets of salt corporation and salt was then dissolved. salt had no liabilities. the fair values of salt's assets were $3,750,000. salt's only non-current assets were land and buildings with book values of $100,000 and $520,000, respectively, and fair values of $180,000 and $730,000, respectively. at what value will the buildings be recorded by pepper?