On January $1,2023,$ Peasy Corporation acquired $70$ percent of Squeezy Corporation's voting common stock.

On that date, Peasy reported buildings and equipment on its general ledger at a book value of $$59000.01/01/23,$ the fair value of the Peasy's buildings & equipment was $$86600.$

On $01/01/23,$ Squeezy reported buildings and equipment on its general ledger at a book value of $$46000.$ On that same date, the fair value of the Squeezy's buildings & equipment was $$34200.$

What will be the amount at which buildings and equipment will be reported in consolidated balance sheet immediately following the acquisition?