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Macklin Company owned 7 0 % of Holland Corporation. During 2 0 2 4 , Macklin sold to Holland land with a book value of

Macklin Company owned 70% of Holland Corporation. During 2024, Macklin sold to Holland land with a book value of $51,000. The selling price was
$75,000. For purposes of the December 31,2024, consolidated financial statements, at what amount should the land be reported?
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