The risk premium is decided as 0.004 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?