Please, help with the following pRoblem:

On January 1, 2024, ABC Company purchased equipment for $90,000. The equipment was assigned a life of 20 years and a $6,000 residual value. On January 1, 2027, ABC Company spent $53,000 to overhaul the equipment. This capital expenditure caused ABC Company to change the life of the equipment from 20 years to 28 years with a residual value at the end of the 28 years of $2,000. Assuming ABC Company employs the straight-line depreciation method, calculate the book value of the equipment at December 31, 2028