Melbourne Star, a tourist attraction, was purchased at a cost of $452417 on 1 July 2009 and was depreciated at 5% per year. Over 12 years of use, the Melbourne Star needed repairs and at times was on reduced operations which affected company incomes. The Melbourne Lock Downs due to Covid-19 resulted in nil income for a sustained period, resulting in the Melbourne Star management revaluing the asset on 30 June 2021. This was the first revaluation for the Melbourne Star and the fair value was stated to be $142440. Calculate the revaluation loss as at 30 June 2021. Record your amount to 2 decimal places, and do not include $ or - or , in your amount. $