omitted.

Green acquired $100\%$ of Vega on January $1,2022,$ by issuing $10,500$ shares of its $$10$ par value common stock with a fair value of $$95$ per

share. On January $1,2022,$ Vega's land was undervalued by $$40,000,$ its buildings were overvalued by $$30,000,$ and equipment was

undervalued by $$80,000.$ The buildings have a $20-$year life and the equipment has a $10-$year life. $$50,000$ was attributed to an unrecorded

trademark with a $16-$year remaining life. There was no goodwill associated with this investment.

Compute the December $31,2026,$ consolidated equipment.