WELCOME to the new world order: The only office sale to be marketed and closed so far this year was just sealed with a final price tag of $150 million.

Youngwoo & Associates and Kumho Investment Bank completed their purchase of the AIG headquarters at 72 Wall/70 Pine St. for $150 million last Wednesday. The deal sets a baseline for Class B Downtown office space of a measly $107 a foot, and resets the value of everyone’s portfolios.

The new owners have $112 million in mortgages from Woori Bank as trustee for a private Seoul-based real-estate investment trust.

The Post reported the closing last week in a story about Joseph Moinian suing Goldman Sachs for $175 million over the value of its 800,000-square-foot lease assignment at 180 Maiden Lane to AIG.

Sources say AIG has 18 months to vacate its current headquarters. According to court documents, it will take over the Goldman space in six “tranches.”

What’s astounding is that Goldman has managed to get AIG to entirely subsidize its occupancy at 180 Maiden Lane since June 2008. At a current tab of around $44 per foot, about $3 million in taxpayer dollars is being shuttled from AIG to Moinian every month.

And Goldman doesn’t have to pay one cent while it waits to move into its own new World Financial Center headquarters.

We calculate that over the next 18 months, on top of the $20.5 million AIG has already paid out, Goldman will rack up another tab of $52.8 million in rent, for a total of nearly $73 million.

Moinian says he was shafted because Goldman is supposed to pay him 50 percent of anything they make on the lease, and they say the lease is worth bupkis. A Goldman spokeswoman says Moinian’s lawsuit is “baseless.” In fact, Goldman is suing Moinian for $3.1 million, saying he owes them brokerage fees for saving him the cost of finding another tenant. If you don’t think the lease has value, there’s a bridge out there for sale.

AIG has options not only to continue the below-market lease for another 15 years, but to also lease the rest of the 1 million-square-foot building. Plus, it has the right to match any purchase price for the Class A tower.

Meanwhile, law firm D’Amato & Lynch, which has about 100 employees left in the tower of 70 Pine St. and subleases 171,000 square feet, according to CoStar Group, is still looking for a place to relocate, a partner told us.

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The only thing standing in the way of Sheldon Solow developing that large, desolate swath of prime East River real estate south of the United Nations is money — and a lawsuit that keeps rearing its ugly head.

Tudor City residents are suing the City Council, City Planning and Solow. They claim the rules were broken last January when the City Planning Commission approved the East River Realty scheme that includes a 1 million- square-foot office building at 708 First Ave., a 600-foot-high residential building at 685 First Ave., six residential towers and a public school.

Attorney Evelyn Kon rad, who on Aug. 20 filed an affidavit related to the case, said that newly re leased documents show that the state environ mental review process was violated. The city’s Law Department declined to comment.

Solow paid $617,140.80 in July for property taxes on one of his super blocks, and owes another $25,000 due to an increase in value. He has also been fighting with the state over some $250,000 in environmental-cleanup funds and with Citibank over a loan.

His spokesperson was unable to comment prior to deadline.

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