Illuminаtiоn, Inc., purchаsed а new machine оn April 1, 2023, at an invоice price of $195,000. The machine has an estimated salvage of $15,000. It is estimated that the machine will be productive for three (3) years operating a total of 540,000 machine hours. In 2023, Illumination used 60,000 machine hours. What would be the net machine value on Illumination’s balance sheet at 12/31/23 (assuming units of production depreciation)?