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The bank required Rollin Company to get an appraisal on their manufacturing equipment in order to ensure it had value to provide security for their

The bank required Rollin Company to get an appraisal on their manufacturing equipment in order to ensure it had value to provide security for their loan. These appraisal costs were $1998. Additionally, during the year, Rollin Company sold a separate capital asset that it has owned for several years. To determine the selling price of this asset, the Company had an appraisal done. These appraisal costs were $880. In reconciling accounting net income to net income for tax purposes, Rollin Company will need to add back ??? as a result of these appraisal expenses.

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