Beverly Dalton incorporated her CPA practice 5 years ago. At that time, the corporation purchased land for $30,000. The December 31 of the current year, the market value of the land is $86,000. On the balance sheet for December 31 of the current year, the asset should be reported at, under U.S. GAAP. OA. $116,000 OB. $86,000 OC. $30,000 OD. $56,000