On June 25, Tin Roofing extended an offer of \\( \\$ 100,000 \\) for land that had been priced for sale at \\( \\$ 114,000 \\), On July 9, Tin Roofing accepted the seller's counteroffer of \\( \\$ 109,000 \\). On October 1 , the land was assessed at a value of \\( \\$ 164,000 \\) for property tax purposes. On December 22 , Tin Roofing was offered \\( \\$ 174,000 \\) for the land \\( b \\) a national retail chain. At what value should the land be recorded in Tin Roofing's records