Vijay sells land and receives $5,000 cash, a motorcycle worth $1,600, and two tickets to the Super Bowl with a total face value (cost) of $800 but worth $1,200. In addition, the buyer assumes the mortgage on the land of $12,000. What is Vijay’s amount received in this transaction?

a. $5,000

b. $7,800

c. $8,200

d. $19,800

e. $20,200