Sunland Co$.$ acquires $3$ patents from Carla Vista Corp. for a total of $$210,000.$ The patents were carried on Carla Vista's books as follows: Patent AA: $$4,800$; Patent BB: $$2,600$; and Patent CC: $$3100.$ When Sunland acquired the patents their fair values were: Patent AA:$$20,000$; Patent BB: $$210,000$; and Patent CC: $$70,000.$ At what amount should Sunland record Patent BB$?$