Current Attempt in Progress

On January $3,2026,$ Bramble Corp. owned a machine that had cost $\backslash (\backslash$$ $399000\backslash ).$ The accumulated depreciation was $\backslash (\backslash$$ $235000\backslash ),$ the estimated salvage value was $\backslash (\backslash$$ $23500\backslash ),$ and the fair value was $\backslash (\backslash$$ $636000\backslash ).$ On January $4,2026,$ this machine was irreparably damaged by Cullumber Corp. and became worthless. In October $2026,$ a court awarded damages of $\backslash (\backslash$$ $478000\backslash )$ against Cullumber in favor of Bramble. At December $31,2026,$ the final outcome of this case was awaiting appeal and was, therefore, uncertain. However, in the opinion of Bramble's attorney, Cullumber's appeal will be denied. At December $31,2026,$ what amount should Bramble accrue for this gain contingency?$\backslash$$$0\backslash$$$518500\backslash$$$636000\backslash$$$399000$