Fine co. issued its common stock in exchange for the common stock of Dandy Corp in a business combination that is not a bargain purchase.Fine had land with a book value of $480,000 and a fair market value of $620,000. Dandy had land with a book value of $170,000 and a fair market value of $190,000. If a consolidated balance sheet was prepared at the date of the combination, what was the consolidated balance for land?