A building with an appraisal value of $$132,943$ is made available at an offer price of $$153,703.$ The purchaser acquires the property for $$33,752$ in cash, a $90$

day note payable for $$21,806,$ and a mortgage amounting to $$52,820.$ The cost of the building to be reported on the balance sheet is

a$.$ $$153,703$

b$.$ $$108,378$

C$.$ $$132,943$

d$.$ $$119,951$