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Equipment with an estimated market value of $$30,000$ is offered for sale at $$45,000.$ The equipment is acquired for $$15,000$ in cash and a note payable of $$20,000$ due in $30$ days. The amount used in the buyer's accounting records to record this acquisition is

a$.$ $$45,000$

b$.$ $$30,000$

c$.$ $$15,000$

d$.$ $$35,000$