Question: Big Co has three subsidiaries: Small Co., Little Co., and Tiny Co. Big purchased land from Small on 11/15/24 for $220,000. Small had purchased the land from Little on 10/1/24 for $197,000. Little had purchased the land from Tiny on 5/13/24 for $145,000. Tiny purchased the land from an unrelated third party on 3/1/23 for $100,000. At what amount should the land be reported on the consolidated balance sheet? (answer in form xxx,xxx; no decimal, no dollar sign).