[Sibiri]

I am studying for the CPA and I came across this question but I don’t agree with the answer: Please help. here is the question:

On 01/Y1, Tom. Inc acquired a land leased for 21-year period with no option to renew. The lease requires Tom to build a building instead of renting. The building, completed in 01/Y2, at a cost of $840,000 will be depreciated using the straight line method. At the end of the lease , the building’s estimated market value will be $420,000. What is the building’s carrying amount in Tom 12/31/Y2 balance sheet?

The answer given as correct is $798,000.

I believe the answer should be $821,000.

Can anyone help?