Mini Corp. acquires a patent from Maxi Co. in exchange for 2,500 shares of Mini Corp.s $5 par value common stock and $75,000 cash. When the patent was initially issued to Maxi Co., Mini Corp.s stock was selling at $7.50 per share. When Mini Corp. acquired the patent, its stock was selling for $9 a share. Mini Corp. should record the patent at what amount? a. $87,500 b. $93,750 c. $97,500 d. $75,000