A contractor charged $$200,000$ in fees to build an amusement park. Upon completion, a water tank that was part of the contract collapsed and damaged structures valued at $$50,000.$ The client retained $5\%$ of the contractor fees, and sued the contractor for damages amounting to $$100,000.$ The matter was still pending in court at the end of the contractor's financial year.

What amount would you recognize in the contractor's books with respect to the claims?