A Parcel of Corporate Land Was Recently Chosen as the New

A parcel of corporate land was recently chosen as the new plant site.What cost allocation should the land receive,based on the following: original cost of $200,000,highest market value during time of ownership of $300,000,net book value of $200,000,a recent offer to purchase for $250,000?

A) $200,000
B) $250,000
C) $275,000
D) $300,000