Company A. owns 100% of the outstanding shares of Company B

The balance sheets of both entities at the end of 2020 (12/31/2020), include the following balances for land:

Company A: $461K, and

Company B: $265K.

At the date of acquisition, the book value of Company Bs land was equal to its fair market value. On 05/02/2021, Company A. sold land with a book value of $75K to Company B. The selling price was $88K. There were no other transfers or sales, which affected Company A's or Company B's land accounts during 2020. What should be reported as the consolidated balance for land on the 2021 balance sheet?