A building with an appraisal value of $131,530 is made available at an offer price of $158,621. The purchaser acquires the property for $36,206 in cash, a 90-day note payable for $21,173, and a mortgage amounting to $59,573. The cost basis recorded in the buyer's accounting records to recognize this purchase is a. $158,621 Ob. $122,415 c. $131,530 d. $116,952