27. To entice Topgolf to open a facility in its jurisdiction, the city of El Paso donated a 20-acre tract of land to be used for construction. The land was originally purchased by the city for $250,000 three years ago. The appraisal value at the time of the donation was $300,000. For what amount should Topgolf record the donated land? A. $250,000 B. $275,000 C. $300,000 D. SO. E. None of the above