In Year 2, the Denim Company bought an acre of land that cost $15,900. In Year 5, another company purchased a nearby acre of land for $28,900 and a different company purchased another nearby acre of land for $26,900. As a result, an appraiser estimated that the acre owned by Denim had increased in value to $27,900. If Denim prepares a balance sheet at the end of Year 5, the acre of land that it owns should be reported at: