A building with an appraisal value of $128.886 is made available at an offer price of $152,852. The purchaser acquires the property for $36,866 in cash, a 90-day note payable for $25,365, and a mortgage amounting to $56,643. The cost basis recorded in the buyer's accounting records to recognize this purchase is a. a. $128,386 Ob. $118,874 Oc. $152,852 Od. $115,986