Draco SA gives up land with a carrying amount of 600,000 in exchange for a building that it will hold as investment property (case facts). The exchange has commercial substance. The fair value of the land, 900,000, is reliably measurable; that of the building received, estimated at 950,000, is not more clearly evident than that of the land (data and judgement given by the case). What initial cost does Draco use for the building?