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Sunland Co. acquires 3 patents from Carla Vista Corp. for a total of $249000. The patents were carried on Carla Vistas books as follows: Patent

Sunland Co. acquires 3 patents from Carla Vista Corp. for a total of $249000. The patents were carried on Carla Vista’s books as follows: Patent AA: $5400; Patent BB: $1550; and Patent CC: $2700. When Sunland acquired the patents their fair values were: Patent AA: $20000; Patent BB: $210000; and Patent CC: $50000. At what amount should Sunland record Patent BB?

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