Sandhill Co. acquires 3 patents from Wildhorse Corp. for a total of $231000. The patents were carried on Wildhorse's books as Follows: Patent AA: $3900; Patent BB: $2550, and Patent CC $2100. When Sandhill acquired the patents their fair values were Patent AA: $20000; Patent BB: $210000, and Patent CC: $50000. At what amount should Sandhill record Patent BB? O $2550 O $77000 O $154000 O $173250