Holiday Co have decided ot sel their central ofice, which meets the held for sale criteria per IFRS $5$ Non$-$current Assets Held for Sale and Discontinued Operations. The central office was purchased $15$ years ago, at a cost of $550,000$ and was estimated to have a useful life of $25$ years. Holiday Co believe that they can sel their central ofice for $410,000,$ but costs ot sel wil total $60,000.$At what value should the asset be valued when classified as held for sale?