On January 1, 2022, Jackson Company purchased a truck, a machine, and a small office building for $160,000. On the date of purchase, the market values of the three assets were:  Market Value  Truck .............. $25,200 Machine ............ $67,200 Building ........... $75,600 The building, which will be depreciated using the sum-of-the-years'-digits depreciation method, was assigned a $9,000 salvage value and a nine year useful life. Calculate the book value of the building at December 31, 2024.