A building with an appraisal value of $134,303 is made available at an offer price of $152,547. The purchaser acquires the property for $34,031 in cash, a 90 -day note payable for $31,279, and a mortgage amounting to $51,193. The cost basis recorded in the buyer's accounting records to recognize this purchase is a. 5116,503 b. 5134,103 c. 5152,547 d. 5118.516