41.On October 1, Tak Inc. exchanged 8,000 shares of its 25 par value ordinary shar for a parcel of land to be used as site for a new plant. Tak's ordinary share had a fair value of 80 per share on the exchange date. Tak received 36,000 from the sale of scrap when an existing building on the site was razed. The land should be carried at:

• 200,000
• Answer not given
• 640,000
• 604,000
• 236,000