Following are selected accounts for Green Corporation and Vega Company as of December $31,2023.$ Several of Green's accounts have been omitted.

Green Vega

Revenues $ $900,000$ $ $500,000$

Cost of goods sold $360,000200,000$

Depreciation expense $140,00040,000$

Other expenses $100,00060,000$

Equity in Vega$$s income $?$

Retained earnings, $1/1/20231,350,0001,200,000$

Dividends $195,00080,000$

Current assets $300,0001,380,000$

Land $450,000180,000$

Building $($net$)750,000280,000$

Equipment $($net$)300,000500,000$

Liabilities $600,000620,000$

Common stock $450,00080,000$

Additional paid$-$in capital $75,000320,000$

Green acquired $100\%$ of Vega on January $1,2019,$ by issuing $10,500$ shares of its $$10$ par value common stock with a fair value of $$95$ per share. On January $1,2019,$ Vega's land was undervalued by $$40,000,$ its buildings were overvalued by $$30,000,$ and equipment was undervalued by $$80,000.$ The buildings have a $20-$year life and the equipment has a $10-$year life. $$50,000$ was attributed to an unrecorded trademark with a $16-$year remaining life. There was no goodwill associated with this investment.

Compute the book value of Vega at January $1,2019.$