On January $3,2026,$ Coronado Corp. owned a machine that had cost $$400000.$ The accumulated depreciation was $$243000,$ the estimated salvage value was $$24300,$ and the fair value was $$636000.$ On January $4,2026,$ this machine was irreparably damaged by Wildhorse Corp. and became worthless. In October $2026,$ a court awarded damages of $$484000$ against Wildhorse in favor of Coronado. At December $31,2026,$ the final outcome of this case was awaiting appeal and was, therefore, uncertain. However, in the opinion of Coronado's attorney, Wildhorse's appeal will be denied. At December $31,2026,$ what amount should Coronado accrue for this gain contingency?

$$400000$

$$636000$

$$0$

$$514500$