E$5-6($Tax Liens$)$ A county decided to keep land it bid in at its property tax sale to use for parks

and recreation purposes. The redemption period has passed, and the county has a valid deed to

the land. Taxes, interest, penalties, and sheriff's sale costs $($of $$150)$ applicable to the land total

$$15,000,$ and the land could have been sold for $$12,000.$ The Tax Liens Receivable account in the

General Fund has been charged to the Allowance for Uncollectible Tax Liens account, and the

land has been capitalized $($recorded$)$ at $$15,000$ in the General Capital Assets accounts. $($a$)$ Do

you agree with the recording of this transaction? $($b$)$ Would your answer differ if the land could

be sold for $$18,000?$