On June $25,$ Tin Roofing extended an offer of $$167,000$ for land that had been priced for sale at $$191,000.$ On July $9,$ Tin Roofing accepted the seller's counteroffer of $$182,000.$ On October $1,$ the land was assessed at a value of $$273,000$ for property tax purposes. On December $22,$ Tin Roofing was offered $$291,000$ for the land by a national retail chain.

At what value should the land be recorded in Tin Roofing's records?