Crossroads co. chooses to report a financial asset at its fair value. the asset trades in two different markets; however, neither market is the principal market for the financial asset. in the first market, sales proceeds are $76, which is net of transaction costs of $6. in the second market, sales proceeds are $80, which is net of transaction costs of $1. what amount should crossroads report as the fair value of the asset? a. $76b. $80c. $81d. $82