Presented below are the financial balances for the Boxwood Company and the Tranz Company as of December 31,2020 , immediately before Boxwood acquired Tranz. Also included are the fair values for Tranz Companys net assets at that date (all amounts in thousands). Note: Parenthesis indicate a credit baiance Note; Parenthesis indicate a credit balance Assume a business combination took place at December 31,2020 . Boxwood issued 50 shares of its common stock with a fair value of $35 per share for all of the outstanding common shares of Tranz. Stock issuance costs of $15 (in thousands) and direct costs of $10 (in thousands) were paid to effect this acquisition transaction. To settie a difference of opinion regarding Tranz's fair value, Boxwood promises to pay an additional $5.2 (in thousands) to the former owners if Tranz's earnings exceed a certain sum during the next year. Given the probobility of the required contingency payment and utilizing o 4% discount rate, the expected present volue of the contingency is $5 (in thousands). Compute consolidated land immediately following the acquisition