plz help

Wildhorse Corporation exchanged 2100 shares of its common shares for a parcel of land to be held as a future plant site. The book value of the shares is currently $100 per share, and their current market value is $110 per share. Wildhorse received $35000 from the sale of scrap when an existing building on the property was removed from the site. Based on these facts, the land should be capitalized at $231000$196000$210000$175000