The CFO of Barrows Japan believes that employee training should be treated as investment because it increases sales not only in the current year but also in two subsequent years (after three years the effect of employee training wears off and has no effect on future sales). The following information is available:

	2017	2016	2015
Income (based on GAAP)	300,000	250,000	200,000
Employee training	21,953	26,187	10,614

Calculate 2017 adjusted income after capitalizing employee training costs.

Enter your answer as a number rounded to two decimal points, e.g., 3.14, 25.70, 100.00, 159840.99. Do not enter any letters, unit symbols (such as %), commas, or other non-numerical characters!