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CullumberCo. acquires 3 patents fromBlossomCorp. for a total of $180000. The patents were carried onBlossom's books as follows: Patent AA: $5200; Patent BB: $1500; and

CullumberCo. acquires 3 patents fromBlossomCorp. for a total of $180000. The patents were carried onBlossom's books as follows: Patent AA: $5200; Patent BB: $1500; and Patent CC: $3900. WhenCullumberacquired the patents their fair values were: Patent AA: $30000; Patent BB: $250000; and Patent CC: $40000. At what amount shouldCullumberrecord Patent BB?

$60000

$1500

$140625

$120000

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