A building with an appraisal value of $135,905 is made available at an offer price of $155,301. The purchaser acquires the property for $37,709 in cash, a 90-day note payable for $23,953, and a mortgage amounting to $59,621. The cost basis recorded in the buyer's accounting records to recognize this purchase is Oa. $121,283 Ob. $117,592 Oc. $155.301 Od. $135,905