Mini Corp. acquires a patent from Maxi Co. in exchange for 2500 shares of Mini Corp's $5 par value common stock and $90000 cash. When the patent was initially issued to Maxi Co., Mini Corp's stock was selling at $7.5 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? O $112500 $108750 $102500 $90000