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An enormous penthouse at the iconic Woolworth Building in Manhattan is going on the market for an equally enormous asking price: $110 million.

If the property were to sell for that price, it would blow away the current record for an apartment downtown, which is currently held by the $50.9 million sale of a unit at Chelsea’s Walker Tower, according to public records.

When it was completed in 1913, the 792-foot neo-Gothic…