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		360,000				200,000
Depreciation expense		140,000				40,000
Other expenses		100,000				60,000
Equity in Vegas income		?
Retained earnings, 1/1/2023		1,350,000				1,200,000
Dividends		195,000				80,000
Current assets		300,000				1,380,000
Land		450,000				180,000
Building (net)		750,000				280,000
Equipment (net)		300,000				500,000
Liabilities		600,000				620,000
Common stock		450,000				80,000
Additional paid-in capital		75,000				320,000

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 December 31, 2023, consolidated land.