Fred Bosin donated land and a building to Palma City in 2006. Bosin's cost of the land and building was S100,000. Accumulated depreciation of the building on the date of the gift amounted to $60,OOO. The fair value of the land and building on the date of the gift was $200,000. In a journal entry for the voluntarily maintaned general Capital assets account group, the total amount to be recorded for the donated plant assets is: