The Lester Partnership wants to develop a shopping mall on a former farm. The farmer wanted $$260,000$ for the land, $$80,000$ for the farm buildings, and $$130,000$ for the farmhouse. Although it wanted only the land, Lester agreed to the farmers terms. It then paid Ace Wrecking Company $$20,000$ to tear down the buildings. Lester was able to sell the scrap lumber from the buildings for $$12,000.$