30. If a company is conslidering the purchase of a parcel of land that was originally acquired by the seller for $88,00D, Is offered for sale at $156,000, Is assessed for tax purposes at $98,000, s recognized by the purchaser as easily being worth $146,000, and is purchased for $143,000, the land should be recorded in the purchaser's books at O $143,000 ? $144,500