CNN reported in early 2018 that higher-income shoppers are the biggest bargain shoppers searching Amazon, clicking on their mobile devices and even querying Alexa looking for the best deals. If Rebecca Johnson purchased a state-of-the-art Biologique Recherche facial machine for her home business for $131,000, with a useful life of 5 years and a residual value of $46,500. What would be the book value of the machine after the first year using the straight-line depreciation method?