8. Harry and Lloyd opened a new dog grooming business named Bite Me! To start their business, they brought a black briefcase to the closing and paid $150,000 for a group purchase of assets. They bought a used black limousine, a small shack (building) for their dog-grooming studio, a used 1984 Ford Econoline van, and a small parakeet named Peetie. The fair value of the assets are as follows:
   1. Limousine $20,000
   2. Small Shack $130,000
   3. Ford Van $15,000
   4. Peetie $- 0 -

Determine the amount that should be recorded in the new businesss records for the limousine, small shack, and the Ford van.