On May $7,$ Carpet Barn Company offered to pay $$74,510$ for land that had a selling price of $$90,000.$ On May $15,$ Carpet Barn accepted a counteroffer of $$87,410.$ On June $5,$ the land was assessed at a value of $$100,000$ for property tax purposes. On December $10,$ Carpet Barn Company was offered $$126,800$ for the land by another company. At what value should the land be recorded in Carpet Barn Company's records? $