Albertson's acquired a patent from Stanford Inc. in exchange for 2,500 of Albertson's $5 par value common stock and $90,000 cash. When the patent was initially issued to Standford, Inc, Albertson's stock was selling at $7.50 per share. When Albertson's acquired the patent, its stock was selling for $9 per share. Albertson's should record the patent at what amount?

	A.	$102,500
	B.	$112,500
	C.	$108,750
	D.	$90,000