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Kestrel Inc. exchanges some of its common stock for a parcel of land. The common stock for Kestrel Inc has a par value of $2

Kestrel Inc. exchanges some of its common stock for a parcel of land. The common stock for Kestrel Inc has a par value of $2 and has been actively traded at $4 a share. The land was advertised for sale at $50,000. Kestrel exchanged 10,000 shares for the land. When recording this transaction, how much would Kestrel Inc value this land?

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