On December $31,2021,$ Peanut Ltd$.$ purchased $100\%$ of the outstanding shares of Squirrel Inc. for $$65,000.$ Balance sheets of both companies prior to the business combination are below:

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$$Peanut Ltd$.$Squirrel Inc.Cash & A$/$R$$80,000$$$52,000$Inventory$40,00014,000$Plant$160,00080,000$$$280,000$$$146,000$Liabilities$$160,000$$$86,000$Common shares$50,00025,000$Retained earnings$70,00035,000$$$280,000$$$146,000$

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On the date of acquisition, the carrying amount of Squirrel Inc.$\text{'}$s net assets were equal to fair values except for:

$$Inventory $-$ fair value $$16,000$

Plant $-$ fair value $$88,000$

$$A consolidated balance sheet prepared on January $1,2022$ would report how much "plant"?