Ten years ago, a corporation purchased a building for $180,000. At that time, the corporation felt that the building was worth $205,000. The current market value of the building is $410,000. The building has been assessed at $385,000 for property tax purposes. At which amount should the corporation record the building in its accounting records?
A. $180,000
B. $410,000
C. $205,000
D. $385,000