A building with an appraisal value of $135,415 is made available at an offer price of $155,130. The purchaser acquires the property for $36, 119 in cash, a 90-day note payable for $30,622, and a mortgage amounting to $55,611. The cost basis recorded in the buyer's accounting records to recognize this purchase is a $135415 D. $119,01 SI56.130