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Suppose that Cullumber buys land for $ 1 4 4 0 0 0 in 2 0 2 5 . As of 3 3 1 ?

Suppose that Cullumber buys land for $144000 in 2025. As of 331?2026, the land has appreciated in value to $151500. On 1231?26, the land has an appraised value of $157400. By what amount should the Land account be increased in 2026?
$7500.
$13400.
$0.
$5900.
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