On January 1, 2019, Palk Corp. and Spraz Corp. had condensed balance sheets as follows:

	Palk Corp.				Spraz Corp.
Current assets	$	99,000			$	28,000
Noncurrent assets		125,000				56,000
Total assets		224,000				84,000
Current liabilities		42,000				14,000
Long-term debt		70,000				-
Stockholders' equity		112,000				70,000
Total liabilities and stockholders' equity	$	224,000			$	84,000

On January 2, 2019, Palk borrowed the entire $84,000 it needed to acquire 80% of the outstanding common shares of Spraz. Shares of Spraz are not actively traded on the market. The loan was to be paid in ten equal annual principal payments, plus interest, beginning December 31, 2019. The excess consideration transferred over the underlying book value of the acquired net assets was allocated 60% to inventory and 40% to goodwill.

What is the amount attributable to consolidated noncurrent assets at January 2, 2019?