The primary insurer has a $30\%$ quota share treaty with a reinsurer as shown below: The risk premium is decided as $0\mathrm{.}004$ of the risk amount $($sum insured$)$The sum insured by the primary insurer is $500,000.$ According to the treaty, the primary insurer retain $70\%$ of the sum insured and the reinsurer accept the $30\%$ of the sum insured. At the end of the insurance period, the amount of losses is reported as $400,000.$ How much does the reinsurer accept the risk, which is the value of X in the table?