The ultimate BOD  a wastewater sample is estimated as 87% of COD. The COD of this wastewater is 300 mg/L. Considering first order BOD reaction rate constant k (use natural log) = 0.23 per day and temperature coefficient  the BOD value (in mg/L, up to one decimal place) after three days of incubation at 27^oC for the wastewater will be ________