Attempt 1 Question 18 (3 points) A building with an appraisal value of $162,000 is made available at an offer price of $174,000. The purchaser acquires the property for $40,000 in cash, a 90-day note payable for $45.000, and a mortgage amounting to $78,000. The cost basis recorded in the buyer's accounting records to recognize this purchase is Your