Henner Corporation made a lump sum purchase of three pieces of machinery for $24,000. The fair marke

Henner Corporation made a lump sum purchase of three pieces of machinery
for $24,000. The fair market values of the machinery were determined to
be as follows:

Machine A ………… $ 4,500
Machine B ………… 9,000
Machine C ………… 13,500

What cost should Henner Corporation record for Machine C?

$13,500

$10,500

$9,000

$12,000

$24,000