The Allegheny Company owns a parcel of land which they purchased for $189,000. When they purchased the land they had it leveled so that it could provide overflow parking for a nearby sports arena. The cost of the leveling was $40,000. To date, the company has received $25,000 of income from parking fees. The company is now considering building a restaurant on this site. The cost of grading the land so that it can be landscaped as they desire for this facility will be $15,000. As it currently exists, the value of the land is estimated at $239,000. What value related to the land should be assigned to the restaurant project?