A building with an appraisal value of $132,266 is made available at an offer price of $159,344. The purchaser acquires the property for $34,339 in cash, a 90-day note payable for $23,949, and a mortgage amounting to $59,172. The cost basis recorded in the buyer's accounting records to recognize this purchase is Oa. $159,344 Ob. $125,005 Oc. $132,266 Od. $117,460