On January 1, 2021, Peasy Corporation acquired 80 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 $56000. 01/01/20, the fair value of the Peasy's buildings & equipment was $67000. On 01/01/21, Squeezy reported buildings and equipment on its general ledger at a book value of $85000. On that same date, the fair value of the Squeezy's buildings & equipment was $69000. What will be the amount at which buildings and equipment will be reported in consolidated balance sheet immediately following the acquisition