Concord Equipment Leasing Company leased equipment to Pharoah Healthcare System on January $1,2025,$ for a four$-$year period. Equal annual payments under the lease are $$360000$ and are due on January $1$ of each year. The first payment was made on January $1,2025.$ The implicit rate of interest contemplated by Concord Equipment Leasing and known to Pharoah Healthcare is $8\%.$ Pharoah's incremental borrowing rate is $11\%.$ The cost of the equipment on Concord Equipment Leasing accounting records was $$840000.$ Assuming that the lease is appropriately recorded as an operating lease, what is the amount of profit on the sale that Concord Equipment Leasing would record for the year ended December $31,2025?$

$\backslash$table$[[,$PV Annuity Due,PV Ordinary Annuity,PV Single Sum$],[8\%,4$ periods,$3\mathrm{.}57710,3\mathrm{.}31213,0\mathrm{.}73503],[11\%,4$ periods,$3\mathrm{.}44371,3\mathrm{.}10245,0\mathrm{.}65873],[,,,],[$$$0,,,],[,,,],[847756,,,],[$$$327273,,,]]$