. Ten years ago, a corporation purchased a building for $130,000. At that time, the corporation felt that the building was worth $155,000. The current market value of the building is $410,000. The building has been assessed at $385,000 for property tax purposes. At which amount should the corporation record the building in its accounting records? O A. $410,000 OB. $130,000 OC. $385.000 OD. $155,000