Lenner Developers paid $$152,000$ cash for lant to be used to construct apartment buildings.At the time of purchase, the land had a list price of $$200,000.$ When the balance sheet was Prepared, the appraised fair value of the land was $$189,000$ and the market value used for tax purposes was $$190,000.$ At what amount should the land be reported on the balance sheet of the company?$$192,000$$$190,000$$$200\mathrm{.}000$$$190\mathrm{.}000$