Can you help me solve this general accounting problem using the correct accounting process?

Lynx Corp. purchased office machinery from Orion Ltd. on September 1. Lynx paid $12,000 in cash and signed a $90,000 noninterest-bearing note payable, due in four years. Lynx recorded a discount on notes payable of $21,600 related to the transaction. What is the acquired cost of the machinery on September 1? a) $80,400 b) $90,000 c) $81,600 d) $102,000