A building with an appraisal value of $$126,065$ is made available at an offer price of $$151,518.$ The purchaser acquires the property fo $$36,420$ in cash, a $90-$day note payable for $$28,769,$ and a mortgage amounting to $$57,628.$ The cost of the building to be reported $0$ the balance sheet is

a$.$ $$122,817$

b$.$ $$126,065$

c$.$ $$115,098$

d$.$ $$151,518$