Answer :
Answer:
$200,000
Explanation:
The computation is shown below:
Given that
Purchase value of tract of land in 2006 = $100,000
Fair market value = $140,000
Paid amount = $180,000
Fair market value = $200,000
Cash paid = $60,000
So by considering the above information, the land should be recorded at
= Fair market + Cash paid
= $140,000 + $60,000
= $200,000