On January $3,2026,$ Concord Corp. owned a machine that had cost $$405000.$ The accumulated depreciation was $$243000,$ the estimated salvage value was $$24300,$ and the fair value was $$645000.$ On January $4,2026,$ this machine was irreparably damaged by Pharoah Corp. and became worthless. In October $2026,$ a court awarded damages of $$481000$ against Pharoah in favor of Concord. At December $31,2026,$ the final outcome of this case was awaiting appeal and was, therefore, uncertain. However, in the opinion of Concord's attorney, Pharoah's appeal will be denied. At December $31,2026,$ what amount should Concord accrue for this gain contingency?

$$405000$

$$0$

$$645000$

$$523500$