15. Ursula owns land with an adjusted basis of $400,000, subject to a mortgage liability of $170,000. During the current year, Ursula sells her land. The buyer gives Ursula $250,000 in cash, a note for $270,000, property with a fair market value of $80,000, and agrees to assume the mortgage liability. Pertaining to the sale, Ursula pays realtor, legal, and administrative fees totaling $20,000. How much is Ursula's consideration received? a) $750,000 b) $580,000. c) $790,000 d) $770,000 e) $600,000