Kramer Limited Purchased a New Tractor for Use in Its

Kramer Limited purchased a new tractor for use in its daily operations.The tractor had a list price of $82,000, but Kramer's management was able to purchase the machine for $75,000 plus $3,000 in taxes.Kramer paid $2,000 to have the tractor delivered and an additional $1,000 to have it tested and calibrated.At what cost should the tractor be recorded in Kramer's books?

A) $75,000
B) $78,000
C) $81,000
D) $88,000