A parcel of corporate land was recently dedicated as the new plant site. What cost allocation should the land receive, based on the following: original cost of $$200,000,$ market value of $$300,000,$ net book value of $$200,000,$ a recent offer to purchase for $$250,000.$ A$.$ $$200,000$ B$.$ $$250,000$ C$.$ $$275,000$ D$.$ $$300,000$