Rachel Corporation purchased a building by paying $$91,500$ cash on the purchase date, agreeing to pay $$50,300$ every year for

the next nine years and one payment of $$101,500$ ten years from the purchase date. The first payment is due one year after the

purchase date. Rachel's incremental borrowing rate is $10\%.($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

The building reported on the balance sheet as of the purchase date is closest to:

Note: Use the appropriate factor$($s$)$ from the tables provided.