At the beginning of 2023, Apu purchases a new Squishee machine for the Kwik-E-Mart with a cost of $198750. The new machine has an estimated life of 12 years or 97913 units (squishee drinks). The estimated salvage value is $20363. During 2023, 13053 units (drinks) were made with the new machine and during 2024, 14998 units (drinks) were made.

What is net book value at the end of 2025, using straight-line depreciation?