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Parent Corporation acquired 90 percent of the outstanding voting stock of Subsidiary, Inc., on January 1, 2020 , when Subsidiary had a net book value of $610,000. Any excess fair value was assigned to intangible assets and amortized at a rate of $4,000 per year. Parent's 2021 net income before consideration of its relationship with Subsidiary (and before adjustments for intra-entity sales) was $510,000. Subsidiary reported net income of $320,000. Parent declared $200,000 in dividends during this period; Subsidiary paid $61,000. At the end of 2021 , selected figures from the two companies' balance sheets were as follows: In 2020, Subsidiary sold land costing $51,000 to Parent for $92,000. On the 2021 consolidated balance sheet, what value should be reported for land? Complete this question by entering your answers in the tabs below. On the 2021 consolidated balance sheet, what value should be reported for land