A building with an appraisal value of $132,339 is made available at an offer price of $151,106. The purchaser acquires the property for $37,771 in cash, a 90-day note payable for $31,102, and a mortgage amounting to $59,605. The cost basis recorded in the buyer's accounting records to recognize this purchase is Oa. $128,478 Ob. $151,106 Oc. $113,335 Od. $132,339