0 14 0 44 Question 14 (2 points) On December 1, Miser Corporation exchanged 6,000 shares of its $25 par value common stock for a parcel of land. On the exchange date, the common shares of Miser had a fair value of $50 per share. Miser received $18,000 for selling scrap when an existing building on the property was removed from the site. Based on these facts, the land should be capitalized at a) $300,000 Ob) $240,000 Oc) $148,000. d) $282,000