A $100,000 loan at 5% for 30 years was made one year ago. You are now contemplating the purchase of the loan. Currently, market interest rates are at 4%, having dropped from a year ago. What is the current market value of the loan if the outstanding balance is $98,524.63? (Be sure to use the rounded payment. Meaning if you calculate the payment to be $487.93564, use $487.94 when determining market value.)