A builder entered into a contract with a landowner to build a warehouse for $500,000 by August 1. The agreement provided for five progress payments of $100,000 each at various stages of completion. On June 20, after the builder had spent $350,000 on performance and received $300,000 in progress payments, the builder notified the landowner that he was quitting the project. The landowner hired another contractor to complete the warehouse by August 1 for $250,000, which was a reasonable price given the short deadline. Which of the following statements regarding the parties' remedies is correct (A) The builder can recover $50,000, the differ-ence between the amount he expended on performance and the amount he was paid, to prevent the landowner’s unjust enrich-ment.
(B) Neither party can recover anything, because the $50,000 extra that the landowner had to pay to complete the building is offset by the $50,000 difference between the builder’s expenditures and the payments the landowner made to him.
(C) The landowner can recover $50,000, the difference between the contract price and the total amount he paid for completing the building.
(D) The landowner can recover $100,000, the difference between the contract price and the total amount spent constructing the building

Ticker services began operations in 2015 and maintains long-term investments in available-for-sale securities. the year-end cost and fair values for its portfolio of these investments follow.portfolio of available-for-sale securities cost fair valuedecember 31, 2015 $ 369,060 $ 357,988 december 31, 2016 420,728 445,972 december 31, 2017 572,190 676,901 december 31, 2018 864,007 768,966 prepare journal entries to record each year-end fair value adjustment for these securities.calculation adjustment required to fair value adjustment.12/31/15 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/16 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/17 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/18 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) record the year-end adjusting entry for the securities portfolio as of december 31, 2015.date general journal debit creditdec 31, 2015 record the year-end adjusting entry for the securities portfolio as of december 31, 2016.date general journal debit creditdec 31, 2016 record the year-end adjusting entry for the securities portfolio as of december 31, 2017.date general journal debit creditdec 31, 2017 record the year-end adjusting entry for the securities portfolio as of december 31, 2018.date general journal debit creditdec 31, 2018