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SportsWorld purchased property for $100,000. The property included a building, parking lot, and land. The building was appraised at $65,000: the land at $40,000; and

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SportsWorld purchased property for $100,000. The property included a building, parking lot, and land. The building was appraised at $65,000: the land at $40,000; and the parking lot at $10,000. To the nearest dollar, the value of the land to be recorded in the books should be

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