Starko Enterprises purchased land for $200,000 in 2001. In 2010, an independent appraiser assessed the value of the land at 450,000. At what amount should the land be recorded on Starkos 2010 financial statements? a. $200,000 b. $250,000 c. $450,000 d. Whichever amount Starko considers to be the best indicator of the lands true value.