On February 3, Clairemont Repair Service extended an offer of $93,000 for land that had been priced for sale at $106,000,0 February 28 , Clairemont Repair Service accepted the seller's counteroffer of $101,000. On October 23 , the land was assessed at a value of $152,000 for property tax purposes. On January 15 of the next year, Clairemont Repair Service was offered $162,000 for the land by a national retail chain. At what value should the iand be recorded in Clairemont Repair Service's records