Alonzo Co. Acquires 3 patents from Shaq Corp. for a total of $270,000. The patents were carried on Shaqs books as follows: Patent AA: $5,000; Patent BB: $2,000; and Patent CC: $3,000. When Alonzo acquired the patents their fair values were: Patent AA: $20,000; Patent BB: $240,000; and Patent CC: $60,000. At what amount should Alonzo record Patent BB?