A luxurious penthouse in Manhattan is about to become New York’s most expensive piece of real estate, and one of America’s most expensive homes. The three-story penthouse is set to go on sale for a possible city record price of $120 Million. The twelve thousand square-foot residence includes a ballroom, four terraces, five fireplaces, breathtaking views of Central Park, and is located at the top of the high end Pierre Hotel on the Upper East side. Movin' on up!