If a company is considering the purchase of a parcel of land that was acquired by the seller for $94,000 is offered for sale at $168,000, is assessed for tax purposes at $104,000, is considered by the purchaser as easily being worth $158,000, and is purchased for $155,000, the land should be recorded in the purchaser's books at:

A. $104,000.
B. $158,000.
C. $156,500.
D. $155,000.
E. $168,000.


Answer: D

Business

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