22 . On January 3, 2018, Benton Corp. owned a machine that had cost $400, 000 . The accumulated depreciation was $ 240, 000, estimated salvage value was $24, 000, and fair value was $640, 000. On January 4, 2018, this machine was irreparably damaged by Pogo Corp . and became worthless . In October 2018 , a court awarded damages of $480, 000 against Pogo in favor of Benton . At December 31 , 2018 , the final outcome of this case was awaiting appeal and was , therefore , uncertain . However, in the opinion of Benton's attorney , Pogo's appeal will be denied . At December 31, 2018, What amount should Benton accrue for this gain contingency ?" A. $640, 000. B . $ $ 456, 000 , C. $480, 000 . D. $0