A company acquired three machines for $100,000 in a package deal. The three assets had a book value of $80,000 on the sellers books. An appraisal costing the purchaser $1,000 indicated that the three machines had the following market values (book values are given in parentheses):

Machine 1: $30,000 ($20,000)

Machine 2: $40,000 ($25,000)

Machine 3: $50,000 ($35,000)

At what amount should the three assets be individually recorded in the buyers books?