TAP purchased land on January $1,2013$ for $$250$ million. As of January $1,2018,$ the fair value was estimated to be $$290$ million.

TAP purchased a trademark on January $1,2016$ for $$150$ million. As of January $1,2018,$ the fair value was estimated to be $$80$ million.

TAP acquired a company on Jun $5,2016$ and recognized $$880$ million in goodwill as a result. A $$140$ million goodwill impairment was recognized at year end $2017.$

Assume a useful life of $5$ years and the straight$-$line method for any depreciable or amortizable assets above.

Assume TAP reports under US GAAP. What is the total value of these assets reported on TAP$’$s balance sheet as of January $1,2018$

$$1,070$ million

$$890$ million

$$1,170$ million

$$1,140$ million