Artease Corp., a private corporation, issued common shares in exchange for a building that originally cost $1,200,000, had accumulated depreciation of $250,000 and a salvage value of $20,000. The fair value of the building on the date of the exchange was $750,000. The fair value of the company's shares cannot be readily determined. Which of the following is the correct value for the shares issued? Select one: a. $750,000 b. $950,000 c. $1,200,000 d. $20,000