Henner Corporation made a lump sum purchase of three pieces of machinery for $24,000. The fair market values of the machinery were determined to be as follows: Machine A ............ $ 4,500 Machine B ............ 9,000 Machine C ............ 13,500 What cost should Henner Corporation record for Machine C?

$13,500

$10,500

$9,000

$12,000

$24,000