confirm these are right please! ill make sure to give a thumbs up.

Lexington Company sells a product for $50 per unit. The cost of one unit is $45, and the replacement cost is $43. The estimated cost to dispose of a unit is $10, and the normal profit is 40%. At what amount per unit should the product be reported, applying lower-of-cost-or-market? a. 20 b. 40 O c. 43 O d. 45 O e. 50 Clear my choice McDonalds sold land having a fair value of $905,690 in exchange for a 4-year non-interest bearing promissory note with a face value of $1,326,027. The land cost McD's $594,100. McD's would record a O a. gain of 311,590 O b.gain of 731,927 c. loss of 311,590 d. loss of 420,337 O e. neither a gain nor a loss Clear my choice