A homeowner obtains a non-recourse mortgage loan for $579,000. A year later, when the outstanding balance on the mortgage is $347,000, the homeowner is no longer able to make the mortgage payment and therefore defaults on the loan. The lender forecloses on the loan and sells the house for $235,000. What is the dollar amount that the lender is entitled to claim from the homeowner?

Round your answer to 2 decimal places.