The maintenance expenses on the house average $220 per month. The house cost $223,000 when you purchased it 4 years ago. A recent appraisal on the house valued it at $245,000. If you sell the house you will incur $19,600 in real estate fees. The annual property taxes are $2,700. You are deciding whether to sell the house or convert it for your own use as a professional office. What value should you place on this house when analyzing the option of using it as a professional office?