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B is corrent.  Mark Co. would record the franchise at its cost of $204,000.  The unamortized cost on the seller’s books ($68,000) is irrelevant to the buyer.  The franchise is amortized over 50 years ($4,080 [$4,080 ÷ 50]).
A is incorrect. Mark Co. would record the franchise at its cost of $204,000.  The unamortized cost on the seller’s books ($68,000) is irrelevant to the buyer.  The franchise is amortized over 50 years ($4,080 [$4,080 ÷ 50]).  
A is incorrect. Mark Co. would record the franchise at its cost of $204,000.  The unamortized cost on the seller’s books ($68,000) is irrelevant to the buyer.  The franchise is amortized over 50 years ($4,080 [$4,080 ÷ 50]).  
D is incorrect. Mark Co. would record the franchise at its cost of $204,000.  The unamortized cost on the seller’s books ($68,000) is irrelevant to the buyer.  The franchise is amortized over 50 years ($4,080 [$4,080 ÷ 50]).