Ten years ago, a corporation purchased a building for $180.000 At that time, the corporation felt that the building was worth $20.000. The current market value of the building is $500.000 The building has been assessed $475,000 for property tax purposes. Al which amount should the corporation record the building in its accounting records? OA 5205.000 OB. 5500,000 OC. $180.000 OD 5475.000