Cains Tool & Die paid $397,000 in cash for a piece of equipment three years ago. Last year, the company spent $52,000 on equipment upgrades. The equipment is being depreciated using the straight-line method over seven years. The company no longer uses this equipment in its current operations and has received an offer of $125,000 from a firm that would like to purchase it. If the company should decide to use this equipment in an upcoming project, what cost, if any, should be assigned to the project for this equipment?