Xinglong Company purchased 3 machines from the auction market and paid a total of $225245 in cash and freight of $13473. Other relevant information is as follows: Fair value: Machine A: $101325 Machine B: $160184 Machine C: $30301 Installation fee: Machine A: $60243 Machine B: $14429 Machine C: $6086 Test drive fee: Machine A: $2089 Machine B: $0 Machine C: $2353 Trial work: Relative fair value share of costs of Machine B (Round to whole number) (2%)