In 2025, Sunland Landfill purchased a new landfill site. As part of the purchase, they determine future remediation costs of $470,000. The landfill has an estimated life of 25 years. Sunland's cost of capital is 7%. The present value of a single amount at 7% for 25 years is 0.18425. The present value of an ordinary annuity at 7% for 25 years is 11.65358. If the Asset Retirement Obligation is recorded correctly, what amount will be recorded as the liability in 2025? The Liability in 2025 $ 86597