Mr$.$ Rolle has hired you to provide the amount to be included on a statement of financial condition as of April $30,2023$ based on the information provided below.

A certificate of deposit with a balance of $$170,876.$ The accrued interest is $$3078.$

The penalty for early withdrawal is $$4370.$ $

$2.$ Mr$.$ Rolle has a whole$-$life insurance policy with the face amount of $$500,000,$ cash value of $$125,550,$ and a loan outstanding againsit the policy of $$48,872.$ Mr$.$ Rolle is the beneficiary. What is the estimated current value of the insurance policy? $