If a company is considering the purchase of a parcel of land that was acquired by the seller for $88,000 is offered for sale at $156,000, is assessed for tax purposes at $98,000, is considered by the purchaser as easily being worth $146,000, and is purchased for $143,000, the land should be recorded in the purchaser's books at: Multiple Choice $143.000 O $146,000 $156,000. $144,500. $98.000. 0.1K/'s 12.3k/s