A borrower with two mortgages on their property defaults. At the time of the default, the first lien has a balance of $337,132 and the second lien has a balance of $23,109. The borrower owes $2,000 in property taxes. The house sells for $284,117 in a foreclosure auction. How much of a deficiency will the first lien lender have? Round to the nearest two decimal places.