Star Inc. purchased a machine on January 1, 2021, at a total cost of $500,000. The machine has an estimated useful life of 5 years or 900,000 units of output and a salvage value of $50,000. What is the book value of the machine on Dec 31, 2022 (after 2 years) according to the Units of Activity Method. Assume actual activity in terms of units of output was: 2021-50,000o units and 2022-80,000 units. 450,000 O 475,000 400,000 435,000