FrackStar Corp. is estimating remediation costs related to cleaning up a fracking site in 20 yeats when the site is estimated to be closed. Due to uncertainties related to the degree of possible site contamination, management estimates the following remediation costs and related probability of occurrence: Using the expected cash flow approach and assuming a risk-free rate of 4%, what value should FrackStar record for the remediation costs (to the nearest dollar) in the current year financial statements