Mary Pays $25,000 and Secures a Mortgage Note for $75,000

Mary pays $25,000 and secures a mortgage note for $75,000 to purchase a vacation home. She pays $200 to her attorney for reviewing the purchase agreement and $1,500 in points to the mortgage company. Mary's initial basis in the vacation home is

A) $- 0 -
B) $25,000
C) $26,700
D) $100,200
E) $101,700