Swampy Ox Real Estate (SORE) has been growing at a constant 5 percent rate for many years, and it expects to continue this growth long into the future. On January 1 of this year, which is the slow part of its selling season, SORE's total assets were $400 million. At the height of its selling season, which is at the end of June, SORE expects total assets to be $440 million. How much of the $440 million in assets represents permanent assets, and how much represents temporary current assets? Round your answer to the nearest dollar.

Permanent assets: $

Temporary current assets: $