In 2017, Company A and Company B entered into an agreement to exchange machinery.Per the agreement, Company A provided a forklift to Company B in exchange for Company B's tractor.To complete the exchange, Company B paid Company A $15,000 cash.Each company reported the machines as fixed assets on their respective balance sheets.Information about the machines for each company is included in the tables below:

Company A's forklift

Company B's tractor

Fair Market Value

$150,000

?

Original Cost

$225,000

$190,000

Accumulated Depreciation

$55,000

$70,000

A)Determine the fair market value of Company B's tractor on the date of the exchange.