Calculate the book value of a 3 year old machine that has a cost of $304,939, an estimated residual value of $25,218 and an estimated useful life of 100,000 machine hours. The company uses the units-of-production depreciation and ran the machine 10,000 hours in Year 1: 4,500 hours in Year 2; and 8,000 in Year 3. Do not round intermediate calculations. Round your final answer to the nearest dollar