One interesting approach for executing resource-intensive applications in a mobile cloud computing environment is offloading computation and data to a cloud. However, offloading to a distant cloud is not always an optimal solution due to longer latency and energy consumption associated with offloading and intermittent wireless communication. Cooperation of nearby mobile devices or cloudlets can be considered as an alternative of distant cloud to execute a resource-intensive task. In this paper, we address the problem of offloading tasks in a mobile cloud environment by proposing a three-tier architecture. The proposed architecture, named as selection of best destination to offload, tries to offload the tasks to nearby mobile devices or cloudlets before offloading to a distant cloud. Nearby mobile devices and cloudlets are considered as the components of the first two tiers, whereas a distant cloud builds up the third tier. We apply the concepts from Auction theory to optimally assign a task to one of the devices, cloudlets, or cloud, based on different requirements, such as latency and energy consumption. The performance of the proposed architecture is evaluated by simulation and test-bed experimentation, and the results show that our approach yields satisfactory outcomes.