You own a house that you rent for $1,150 per month. The maintenance expenses on the house average $210 per month. The house cost $221,000 when you purchased it 4 years ago. A recent appraisal on the house valued it at $243,000. If you sell the house you will incur $19,440 in real estate fees. The annual property taxes are $2,600. You are deciding whether to sell the house or convert it for your own use as a professional office. What value should you place on this house when analyzing the option of using it as a professional office