The Alberta Ballet Centre (ABC), a not-for-profit organization reporting under ASNPO has a September 30, 2020 year-end. On February 1, 2020, it received a donation of equipment with a fair value of $91,000. The equipment is estimated to have a useful life of 10 years, with a residual value estimated to be $5,000. What is the net book value at the end of the current fiscal year? Question 11 options: $82,400 $85,267 $81,900 $84,933