A subsidiary of a European based parent company operates in a foreign country experiencing hyperinflation. The general price level and exchange rates for the country were reported as:

	General Price Level	Euro (€) per Foreign Currency
Beginning of the year	150	0.360
Average for the year	250	0.210
End of the year	375	0.160

If the subsidiary reported a capital stock of 100,000 (in foreign currency units) at the beginning of the year, the reported value at the end of the year is closest to: