Della purchased a business from Juanita. The sale included cash, permits, goodwill, a building, fixtures in the building, and accounts receivable. In what order are the assets' values assigned to determine Della's basis in each asset?

Goodwill, permits, accounts receivable, building and fixtures, cash.

Cash, accounts receivable, building and fixtures, permits, goodwill.

Cash, permits, accounts receivable, building and fixtures, goodwill.

Cash, building and fixtures, accounts receivable, permits, goodwill.