CNN reported that higher$-$income shoppers are the biggest bargain shoppers searching Amazon, clicking on their mobile devices and even querying Alexa looking for the best deals. If Rebecca Johnson purchased a state$-$of$-$the$-$art Biologique Recherche facial machine for her home business for $$120,000,$ with a useful life of $4$ years and a residual value of $$41,000.$

$02$:$51$:$17$

What would be the book value of the machine after the first year using the straightline depreciation method?

Book value