Gisele is performing a make$/$buy study involving the retention or disposal of a $4-$year$-$old machine that

was to be in production for $8$ years. It cost $$500,000$ originally. Without a market value estimate, she decided to use the current book value plus $20\%$ for the market value. If DDB depreciation is applied,

the market value estimate is closest to:

$$158,200$

$$253,125$

$$217,900$

$$189,840$