ABC buys CompCo for $50 million. Copco has the following assets (among others). ....book value ..market value inventory..........100,000 ....... ..........80,000 land .................100,000 ..... ..300,000 buildings......... 500,000 ......................800,000 When ABC prepares its financial statements, what value would it use for the land that came with the acquisition of Comp Co? Note: If the answer is $1,234,567, enter as 1234567