Al's Advertising Company trades in a red vehicle which had originally cost the Company $$22,000$ for a blue vehicle which has a list price of $$18,600.$ The net book value of the red vehicle is $$19,000.$ The car dealership allows a $$17,500$ trade$-$in but Al's Advertising Company has to pay in $$1,100$ to make it a fair deal. The red vehicle being traded in could be sold, if it wasn't traded in$,$ for $$17,300$ on the open market as a second$-$hand vehicle. What value should A$\text{'}$s Advertising use to record the blue vehicle on their books?