HOME 2: On June 30, 2019, Strit Strity. exchanged 3,000 shares of Pacer Corp. $20 par value common stock for a patent owned by Pacer Co. The Pacer stock was acquired in 2010 at a cost of $60,000. At the exchange date, Pacer common stock had a fair value of $35 per share, and the patent had a net carrying amount of $130,000 on Pacer's books. At what amount should Strit Strity record the patent