At January $1,2023,$ Bramble Corp. owned a machine that had cost $\backslash (\backslash$$ $86000\backslash ).$ The accumulated depreciation to date was $\backslash (\backslash$$ $51600\backslash ),$ estimated residual value was $\backslash (\backslash$$ $5160\backslash ),$ and fair value was $\backslash (\backslash$$ $137600\backslash ).$ On January $4,2023,$ this machine suffered major damage due to Argon Corp.$\text{'}$s actions and was written off as worthless. In October $2023,$ a court awarded damages of $\backslash (\backslash$$ $137600\backslash )$ against Argon in favour of Bramble. At December $31,2023,$ the final outcome of this case was awaiting appeal and was, therefore, uncertain. However, in the opinion of Bramble's attorney, Argon's appeal will be denied. At December $31,2023,$ what amount should Bramble accrue for this gain contingency?

$\backslash$$$111800$

$\backslash$$$0$

$\backslash$$$137600$

$\backslash$$$86000$

Attempts: $0$ of $1$ used