Ch 10-4 Test A building with an appraisal value of $126,908 is made available at an offer price of $154,84 acquires the property for $33,705 in cash, a 90-day note payable for $21,958, and a mortgage amounting to $57,997. The cost basis recorded in the buyer's accounting records to recognize this purchase is 0. The purchaser Oa, $154,840 Ob. $126,908 Oc. $113,660 Od. $121,135