on July 30 2020, Vancouver oil corp purchased a gas station for $ 2100000 cash, the company expects to operate this outlet for eight years, at which time it will dismantle the structure and remove the underground storage tanks . Vancouver oil is not legally required to do this restoration. Vancouver oil estimates this asset retirement will cost$ 200000 in 2028 . the company uses 5% discount rate. the book value of the gas station that Vancouver should record at acquisition is?