A building with an appraisal value of $133,267 is made available at an offer price of $153,883. The purchaser acquires the property for $31,741 in cash, a 90-day note payable for $20,609, and a mortgage amounting to $52,827. The cost basis recorded in the buyer's accounting records to recognize this purchase is 

a. $122,142 

b. $133,267 

c. $105,177 

d. $153,883