On April 1, 2028, Levine company purchased three assets for $320,000. The following information is available concerning the assets purchased: ..... Current Market Value Land $ 65,600 Building $213,200 Equipment $ 49,200 Total market value $328,000 Before the property could be used, Levine had to spend $28,000 to renovate the building. The building was assigned a 30-year life, an $11,000 residual value, and is being depreciated using the straight-Line method. Calculate the book value of the building at December 31, 2035