E$5-6($Tax Liens$)$ A county decided to keep land it bid in at its property tax sale to use for parks and recreation purposes. The redemption period has passed, and the county has a valid deed to the land. Taxes, interest, penalties, and sheriff's sale costs $($of $$150)$ applicable to the land total $$15,000,$ and the land could have been sold for $$12,000.$ The Tax Liens Receivable account in the General Fund has been charged to the Allowance for Uncollectible Tax Liens account, and the land has been capitalized $($recorded$)$ at $$15,000$ in the General Capital Assets accounts. $($ a$)$ Do you agree with the recording of this transaction $?($b$)$ Would your answer differ if the land could be sold for $$18,000?$