The city of Fairbanks donated land to the Big oil company on June $1,2006$ that originally cost the city $900,000$ on June $1,2006$ the land was estimated to be worth $1,350,000$ on December $31,2006$ the land was valued to be estimated at $1,400,000$ on Big oil companies balance sheet at December December $31,2006$ the line should be valued at what