You are appraising a brick house that is 15 years old. It is a foreclosure and has been poorly cared for. It is estimated that the effective age is 24 years old. The economic life on brick houses is 45 years. The house has 4 bedrooms and 3,000 square feet sitting on a 3 acre lot. Lots in this neighborhood sell for $22,000 per acre and it costs approximately $210 per foot to build brick houses in this market. What is the value via the cost approach given the information available?