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44 a company is considering the purchase of a parcel of land that was acquired by the seller for $86,000 is offered for sale at

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44 a company is considering the purchase of a parcel of land that was acquired by the seller for $86,000 is offered for sale at $152.000, is assessed for tax purposes at $96.000, is considered by the purchaser as easily being worth $142.000, and is purchased for $139.000, the land should be recorded in the purchaser's books at (2 n Multiple Choice o o o o o

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