The ultimate BOD $(L_0)$ of 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 $\theta = 0.147$, the BOD value in (in mg/L, up to one decimal place) after three days of incubation at $27^{\circ}$C for this wastewater will be _____