On April 1, 2028, Levine Company purchased three assets for $320,000. The following information is available concerning the assets purchased: Land ... Building Equipment Total market value Current Market Value $ 65,600 $213,200 $ 49,200 $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