32) Ten years ago a corporation purchased a building for $200,000. At that time, the corporation felt that the business was worth $225,000. The current market value of the business is $410,000. The building has been assessed at $385,000 for property tax purposes. At which amount should the corporation record the building in its accounting records? A) $385,000 B) $225,000 C) $410,000 D) $200,000