Question: Fransson Corp. acquired a building for $400,000 on 1 January 20X3. Fransson has decided to sell the building during the year ended 31 December 20X8. At 30 June 20X8, the plan has been approved and meets the criteria for classification as held for sale under IFRS 5. At 30 June 20X8, the carrying amount of the building is $213,000 and the fair value is $200,000. Fransson will incur real estate fees of $10,000 to sell the building. Fransson Corp. has not previously elected the revaluation model available under IAS 16 and, instead, has always applied the cost model under IAS 16. What is the adjusted amount of the building at 30 June 20X8 following its classification as held for sale? Give your answer to the nearest $. Do not include symbols, commas or letters in your response.