A company is considering purchasing a parcel of land that was originally acquired by the seller for $86,000. While the land is currently offered for sale at $152,000, it is considered by the purchaser as easily b worth $142,000, and is finally purchased for $139,000, the land should be recorded in the purchaser's books at: O A. $96,000. O B. 142,000. O C. $152,000. O D. $140,500. O E. $139,000