A building with an appraisal value of $130,406 is made available at an offer price of $159,427. The purchaser acquires the property for $32,269 in cash, a 90-day note payable for $25,154, and a mortgage amounting to $51,460. The cost basis recorded in the buyer's accounting records to recognize this purchase is Oa. $127,158 Ob. $108,883 Oc. $159,427 Od. $130,406