Valuation of machine at end

Hello

Can you please help me in answering this question;

A company has a machine in its draft financial statement of financial position as at 31 December 2013 with carrying amount of $300,000.The machine is used to manufacture the company’s best-selling product range, but the entry of a new competitor to the market has severely affected sales. As a result, the company believes that the future sales of the product over the next three years will be only $150,000, $100,000 and $50000. The asset will then be sold for $25,000. An offer has been received to buy the machine immediately for $240,000, but the company would have to pay a shipping costs of $5000. The required rate of return is 10% per annum.

What amount would be included for the machine in the statement of financial position as at 31 December 2013

This question is not from Kaplan textbook or ACCA past papers

Thank you in advance