Boerkian Co$.$ started $2011$ with two assets: Cash of $26,000($Stickles$)$ and Land that originally cost $72,000$ when acquired on April $4,2008.$ On May $1,2011,$ the company rendered services to a customer for $36,000,$ an amount immediately paid in cash. On October $1,2011,$ the company incurred an operating expense of $22,000$ that was immediately paid. No other transactions occurred during the year so an average exchange rate is not necessary. Currency exchange rates were as follows

Assume that Boerkian was a foreign subsidiary of a U$.$S$.$ multinational company and the U$.$S$.$ dollar is the functional currency. On the December $31,2011$ balance sheet, what was the remeasured value of the Land account?$$