Maker Ltd., an American company, acquired US$200,000 of capital assets on January 1, 2018, when the company was established. These assets were being amortized over 10 years on a straight-line basis, with no significant residual value expected. On January 1, 2019, Holdings Inc., a Canadian company with no capital assets of its own, acquired 100% of the outstanding shares of Maker. US$40,000 of the acquisition differential was allocated to the capital assets, which had eight years remaining economic life on the acquisition date. On March 1, 2020, Maker acquired a further $80,000 of capital assets, which had an estimated useful life of eight years from that date. Exchange rates for the period from January 1, 2018 to December 31, 2020 were:

January 1, 2018	US $1.00 = CDN $1.05
January 1, 2019	US $1.00 = CDN $1.06
Average for 2019	US $1.00 = CDN $1.0625
December 31, 2019	US $1.00 = CDN $1.065
March 1, 2020	US $1.00 = CDN $1.068
Average for 2020	US $1.00 = CDN $1.07
December 31, 2020	US $1.00 = CDN $1.075

If Maker is considered to be a foreign subsidiary where its functional currency is the U.S. dollar (i.e., different than the parent's functional currency), what amount will be shown for capital assets (net) on its translated Canadian dollar financial statements as at December 31, 2019?