ZZ, Inc. purchased a new machine on January 1, 2026 for $134,000. The machine was estimated to have a 12-year life and a salvage value of $6,800. The machine will be depreciated using the straight-line depreciation method. On January 1, 2029, ZZ, Inc. decided the life of the machine should be changed from 12 years to 16 years with a salvage value at the end of the 16 years being equal to $2,100. Calculate the machine's book value at December 31, 2030.