If a Parcel of Land That Was Originally Purchased for $85,000

If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000, the land account transaction amount to handle the sale of the land in the seller's books is:

A) $85,000 increase.
B) $85,000 decrease.
C) $137,000 increase.
D) $137,000 decrease.
E) $140,000 decrease.