On June $25,$ Gallatin Repair Service extended an offer of $$86,000$ for land that had been priced for sale at $$98,000.$ On July $9,$ Gallatin Repair Service accepted the seller's counteroffer of $$93,000.$ On October $1,$ the land was assessed at a value of $$140,000$ for property tax purposes. On December $22,$ Gallatin Repair Service was offered $$149,000$ for the land by a national retail chain.

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

$fill in the blank $1$