A building with an appraisal value of $$134,213$ is made available at an offer price of $$152,610.$ The purchaser acquires the property for $$30,523$ in cash, a $90-$

day note payable for $$29,620,$ and a mortgage amounting to $$59,818.$ The cost of the building to be reported on the balance sheet is

a$.$ $$134,213$

b$.$ $$119,961$

c$.$ $$152,610$

d$.$ $$122,087$