a building with an appraisal value of $147,000 is made available at an offer price of $152,000. the purchaser acquires the property for $35,000 in cash, a 90-day note payable for $45,000, and a mortgage amounting to $65,000. the cost basis recorded in the buyer's accounting records to recognize this purchase is question 40 options: $147,000 $152,000 $145,000 $110,000