Venus Co. purchased machinery on May 1^st, 2019, for $250,000.

Venus expects to use the machinery for 10 years, where it will then have a salvage value of $25,000.

The machine is expected to produce 750,000 units.

Venus produced 50,000 units in 2019, 80,000 in 2020, and 65,000 in 2021.

Venus uses the units-of-production method to calculate depreciation.

What is the net book value of the machinery on December 31^st, 2021?