Fairhaven Company acquired 90% of Linden Company on January 1, 20X3, for $234,000 cash. Louden's stockholders' equity consisted of common stock of $160,000 and retained earnings of $80,000. An analysis of Louden's net assets revealed the following.

Any excess consideration transferred over fair value is attributable to an unamortized patent with a useful life of 5 years.

Book Value

Fair Value

Buildings (10-year life)

$10,000

$8,000

Equipment (4-year life)

$14,000

$18,000

Land

$5,000

$12,000

In consolidation at January 1, 20X3, what adjustment is necessary for Linden's buildings account?