Multico is a securities dealer whose principal market is with other securities dealers. to take advantage of a perceived opportunity, on december 31, the end of its fiscal year, multico acquired a financial asset in a market other than its principal market for $50,000. at that date, the identical instrument could be sold in multico's principal market for $50,100 with a $200 transaction cost. which of the following amounts would constitute fair value to multico for the financial asset at december 31?