Pay attention to the dates!

On January 1, 2021, Peasy Corporation acquired 80 percent of Squeezy Corporation's voting common stock. On that date, Peasy reported buildings and equipment on its general ledger at a book value of $56000. 01/01/20, the fair value of the Peasy's buildings & equipment was $67000. On 01/01/21, Squeezy reported buildings and equipment on its general ledger at a book value of $85000. On that same date, the fair value of the Squeezy's buildings & equipment was $69000. What will be the amount at which buildings and equipment will be reported in consolidated balance sheet immediately following the acquisition