Donner Company is selling a piece of land adjacent to its business premises. An appraisal reported the market value of the land to be $$218,690.$ The Focus Company initially offered to buy the land for $$177,942.$ The companies settled on a purchase price of $$207,803.$ On the same day, another piece of land on the same block sold for $$234,301.$ Under the cost concept, at what amount should the land be recorded in the accounting records of Focus Company?

a$.$ $$218,690$

b$.$ $$234,301$

c$.$ $$177,942$

d$.$ $$207,803$