A building with an appraisal value of $126,977.00 is made available at an offer price of $150,479.00. The purchaser acquires the property for $33,305.00 in cash, a 90-day note payable for $29,479.00, and a mortgage amounting to $59,693.00. What is the cost basis recorded in the buyer's accounting records to recognize this purchase? Select the correct answer. $122,477.00 $126,977.00 O$150,479.00 $117,174.00