Lisa Smith decided to start her CPA practice as a professional corporation, Smith CPA, PC$.$ The corporation purchased an office building for $$35,000.$ The real estate agent said the building was worth $$50,000$ in the current market. The corporation recorded the building as a $$50,000$ asset because Lisa believes that is the real value of the building. Which of the following concepts or principles of accounting is being violated?

A$.$ going concern assumption

B$.$ cost principle

C$.$ economic entity assumption

D$.$ monetary unit assumption