The following assets and liabilities of a hotel is given to you:

Cash $20,000

Marketable securities $30,000

Accounts receivables $50,000

Inventory $100,000

Property, Plant and Equipment $ 65,000 $265,000

Current liabilities $100,000

Long term liabilities 60,000

Stockholders equity $105,000

$265,000

In a common size statement what value will be attached to Property, Plant and Machinery? [2]