Mesa Media is evaluating a project to help increase sales. The project costs $$610,000$ and has an IRR equal to $11$ percent. The project is divisible, which means any portion can be purchased. Mesa can raise up to $$86,000$ in new debt at a before$-$tax cost $($rd$)$ equal to $5$ percent; additional debt will cost $8$ percent before taxes. Mesa expects to retain $$448,000$ of its earnings this year to support the purchase of the project. Mesa's cost of retained earnings is $11$ percent, and its cost of new common equity is $13$ percent. Its target capital structure consists of $20$ percent debt and $80$ percent common equity. If Mesa's marginal tax rate is $40$ percent, how much of the project should be purchased? Round your answer to the nearest dollar.