ACQ co acquired 100% of ownership SUB co by paying 100,000 cash. After acquisition, the balance sheet of ACQ reported as follows:

Current Assets $30,000

Investment $100,000

PP&E $70,000

Total Assets $200,000

Liabilities $100,000

Shareholders' Equity $100,000

The Fair value of the SUB co was reported as the following

Current Assets $30,000

PP&E $30,000

Total Assets $60,000

Liabilities $20,000

Shareholders' Equity $40,000

How much of will be recorded as total asset in the consolidated Balance sheet for ACQ Co reflecting the acquisition of SUB Co? Put your answer without comma or dollar sign.