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A building with an appraisal value of $136,010 is made available at an offer price of $158,908. The purchaser acquires the property for $35,983 in cash, a 90-day note payable for $31,140, and a mortgage amounting to $54,143. The cost of the building to be reported on the balance sheet is

a.$136,010

b.$122,925

c.$121,266

d.$158,908