The Upper East Side penthouse of Elaine Kaufman, the late restaurateur and literary den mother, has been bought by a financial consultant who dined at the iconic eatery, but its pedigree wasn’t a factor. “It was a rare apartment to find,” J. Armand Musey, founder of the Summit Ridge Group, told The Post’s Jennifer Gould Keil. The deal for the East 86th Street two-bedroom with a 1,600-square-foot wraparound terrace is slated to close this week for $1.92 million, down from its $2.25 million asking price. Musey was not a regular at Elaine’s but greeted Kaufman a few times while dining: “I passed by her a few times at the bar, where she often was, on the way to my table. I said hello, but we never had a conversation.” Musey said that he was interested in some of Kaufman’s book collection, including the collected works of Winston Churchill, but that the apartment came only with a copy of an old Architectural Digest featuring a spread on the pad. “I think they forgot it was here,” the new owner quipped. Listing brokers Vincent Santoro and Michael Lorber, of Douglas Elliman’s Sroka Worldwide Group, declined to comment. Elaine’s regulars will remember Kaufman on March 7 at the first gala for the Table 4 Writers Foundation, established to support scribes in Kaufman’s memory.