On January 1, 2019, ABC Company paid $235,000 to buy three pieces of machinery. The fair market values of the machines on the purchase date were: Machine A ............ Machine B ............ Machine C ............ $80,850 $98,000 $66,150 Before the machines could be used, ABC Company had to spend $14,000 to get Machine B in working order. Machine B was assigned a $3,000 residual value and a 10-year life. Machine B will be depreciated using the straight-Line depreciation method. Calculate the book value of Machine B at December 31, 2025