Kids Klub is wоrking оn the presentаtiоn of net аssets in their finаncial statements and has decided to present "net assets invested in capital assets" at December 31, 2025 (their first year of operations). A summary of the capital asset transactions that need to be considered include: Building cost $812,000: Included a $500,000 grant restricted for the building and $312,000 in funds raised restricted for the building. Purchased using these restricted resources only, with no related debt. Amortization for the 2025 year was recorded in the adjusting journal entries in question 5 above. Furniture cost $34,000: Purchased with unrestricted resources and no related debt. Amortization for the 2025 year-end was $4,000. Land appraisal value $60,000: Donated by a local business. The formula to calculate net assets invested in capital assets is as follows: Net assets invested in capital assets = (unamortized portion of capital assets purchased with unrestricted resources - related debt) + (carrying amount of capital assets that will not be amortized - related debt) Required: Using the formula above, calculate net assets invested in capital assets at year-end December 31, 2025.