On June 25, AAA Repair Service extended an offer of $167,000 for land that had been priced for sale at $191,000, On July 9, AMA Repair Service 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, AAA Repair Service was offered $291,000 for the land by a national retal chain. At what value should the land be recorded in AAA Repair Service's records