Answer:
A) Its market value
Step-by-step explanation:
From the question, we are informed about Yummy Treats Bakery which issues common stock in exchange for a building. In this case Yummy Treats Bakery should record the building at its market value. Market value can as well be regarded as "open market valuation" it can be explained as the price an asset would bring as value in a market or in a auction setting i.e a compititive setting. It is the worth of an asset or company in financial market which is base on the participants in the market.