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Henner Corporation made a lump sum purchase of three pieces of machinery for $140,000. The fair market values of the machines on the purchase date were: Machine A ............ $58,608 Machine B ............ ? Machine C ............ 37,444 Total ................ ? In recording the purchase, Henner Corporation recorded Machine A at a cost of $50,400. Calculate the cost assigned to Machine B. Do not use decimals in your answer.