At January $1,2023,$ Concord Corp. owned a machine that had cost $$131000.$ The accumulated depreciation to date was $$78600,$ estimated residual value was $$7860,$ and fair value was $$209600.$ On January $4,2023,$ this machine suffered major damage due to Argon Corp.$$s actions and was written off as worthless. In October $2023,$ a court awarded damages of $$209600$ against Argon in favour of Concord. At December $31,2023,$ the final outcome of this case was awaiting appeal and was, therefore, uncertain. However, in the opinion of Concord's attorney, Argon's appeal will be denied. At December $31,2023,$ what amount should Concord accrue for this gain contingency?

$$131000$

$$170300$

$$209600$

$$0$