[The following information applies to the questions displayed below.] Shahia Company bought a building for $382,000 cash and the land on which it was located for $107,000 cash. The company paid transfer costs of $9,000 ( $3,000 for the building and $6,000 for the land). Renovation costs on the building before it could be used were $21,000. 3. Determine the net book value of the property (land and building) at the end of year 2 . Note: Amounts to be deducted should be indicated by a minus sign