During its inception, ABC Company purchased land for $100,000 and a building for $180,000. After exactly 3 years, it transferred these assets and cash of $50,000 to a newly created subsidiary, DEF Company, in exchange for 15,000 shares of DEF's $10 par value stock. ABC uses straight-line depreciation. useful life for the building is 30 years, with zero residual value. An appraisal revealed that the building has a fair value of $200,000:

Based on the following information, what will DEF report as additional paid-in capital? (HINT: Answer is $162,000 but I need the work to support this)