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If a company is considering the purchase of a parcel of land that was originally acquired by the seller for $ 8 8 , 0

If a company is considering the purchase of a parcel of land that was originally acquired by the seller for $88,000, is currently offered for sale at $156,000, is considered by the purchaser as easily being worth $146,000, and is finally purchased for $143,000, the land should be recorded in the purchaser's books at:
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$146,000.
$143,000.
$156,000.
$98,000.
$144.500.
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