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A company is considering purchasing a parcel of land that was originally acquired by the seller for 9 7 0 0 0 while the land

A company is considering purchasing a parcel of land that was originally acquired by the seller for 97000 while the land is currently offered for sale at 174000 it is considered by the purchaser as easily being worth 164000 and is finally purchased for 161000 the land should be recorded in the purchasers books at:

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