Kansas Company acquired a building valued at $$155,000$ for property tax purposes in exchange for $12,000$ shares of its $$4$ par common stock. The stock is widely traded and selling for $$19$ per share. At what amount should the building be recorded by Kansas Company?

a$.$ $$48,000$

b$.$ $$179,500$

c$.$ $$155,000$

$$ d$.$ $$228,000$