On February $3,$ McCade Repair Service extended an offer of $$63,000$ for land that had been priced for sale at $$71,000.$ On February $28,$ McCade Repair Service accepted the seller's counteroffer of $$68,000.$ On October $23,$ the land was assessed at a value of $$102,000$ for property tax purposes. On January $15$ of the next year, McCade Repair Service was offered $$109,000$ for the land by a national retail chain.

At what value should the land be recorded in McCade Repair Service's records?

$fill in the blank $1$