On March $1,2025,$ Hudson Corp. purchased a put option on shares of ICA stock. The contract was for $100$ shares at a strike price of

$$130$ per share, with an expiration date of May $31,2025.$ The option contract premium was $$40.$ On March $31,$ a market appraisal

estimated the time value of the option to be $$30.$

Hudson settled the option contract on May $10.$ Prices of ICA stock during the option period are provided below.

At what amount would Hudson report as the value of the put option in its March $31,2025$ balance sheet?