Alice Owns Land with an Adjusted Basis of $305,000, Subject

Multiple Choice

Alice owns land with an adjusted basis of $305,000, subject to a mortgage of $175,000.On April 1, 2019, Alice sells her land subject to the mortgage for $325,000 in cash, a note for $300,000, and property with a fair market value of $60,000.What is Alice's amount realized on this sale?

A) $685,000.
B) $800,000.
C) $840,000.
D) $860,000.