On January $1,2013,$ the Moody Company entered into a transaction for $100\%$ of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $$400$ in long$-$term liabilities and $40$ shares of common stock having a par value of $$1$ per share but a fair value of $$10$ per share. Moody paid $$20$ to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $$15$ was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows:

Note: Parentheses indicate a credit balance.

In Moody's appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary's books: Inventory by $$10,$ Land by $$40,$ and Buildings by $$60.$

Compute the amount of consolidated buildings $($net$)$ at date of acquisition.$\backslash$table$[[,$Moody,Osorio$],[$Cash$,$$$180,$$$40$