Ten years ago a corporation purchased a building for $190,000. At that time, the corporation felt that the building was worth $215,000 The current market value of the building is $420,000. The building has been asteosed at $395,000 for property tax purposes. At which amount thould the corporation record the building in its accounting records? QA $395,000 OB. $215,000 OC $420.000 OD 5190.000