parcel land offered sale 151000 assessed tax purposes 113000 recognized
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A parcel of land is offered for sale at $151,000, is assessed for tax purposes at $113,000, is recognized by its purchasers as being worth $141,000, and is purchased for $138,000. The land should be recorded in the purchaser’s books at: $141,000. $151,000. $144,000. $113,000. $138,000.
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