A building with an appraisal value of $126,104 is made available at an offer price of $153,217. The purchaser acquires the property for $33,645 in cash, a 90-day note payable for $29,577, and a mortgage amounting to $50,247. The cost basis recorded in the buyer's accounting records to recognize this purchase is a. S153,217 Ob. S126,104 Oc. $119,572 Od. $113,469