Outdoor Inc., an adventure gear retail store, owns a warehouse. A manufacturing company offers to purchase the warehouse for $20,000 cash and a $150,000 note receivable. The warehouse is subject to a $75,000 mortgage that the manufacturing company has agreed to assume as part of the transaction. If Outdoor Inc. accepts this offer, it will pay $7,500 in selling expenses. What is the amount realized for this transaction?

162,500 87,500 237,500 245,000