ABC Company acquires the old factory from XYZ Company following XYZ's bankruptcy. ABC pays $200,000 for the old factory as well as all the machines inside and the land. The land's stand- alone fair market value is $150,000; the factory alone is worth $100,000; the machines, $50,000. Assuming all machines are tracked in a single account, what is the net book value of the machines immediately following the acquisition?

ABC Company acquires the old factory from XYZ Company following XYZ 's bankruptcy. ABC pays $200,000 for the old factory as well as all the machines inside and the land. The land's standalone fair market value is $150,000; the factory alone is worth $100,000; the machines, $50,000. Assuming all machines are tracked in a single account, what is the net book value of the machines immediately following the acquisition