At the beginning of X, the company estimated that the recoverable value of tangible fixed assets (TSCD) was $25 billion, knowing that the book value of TSCD was $30 billion and the effective use period was 30 years. At the beginning of X+5, the company estimated the recoverable value of the TSC at $23 billion. Knowing that TSC is consumed by the straight-line method, the company measures it by the original price model. The recorded value of this TSC at the beginning of X+5 is _ _ _.
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