Goldberg Coins and Collectibles

Sale 65

The Pre-Long Beach Auction

The Cernnunos Collection

Lot	Photo	Description	Realized
Lot 4000		Celtic Coinage. Britain. The Cantii. Uninscribed. Late Weald type. Gold Quarter Stater (1.37 g, 12 mm). Mid-late 1st century B.C. Blank. Reverse: Horse left, corded triangular ornament above, enclosing a pellet within a circle, cross-hatched box below, pellets-in-rings and pellets in field. Hobbs 2469-70. Van Arsdell 151. Spink 172. A virtually perfect little coin. Nearly Mint State. Estimated Value $1,500 - 2,000. Ex Morton & Eden (in association with Sotheby's), 11-12 June 2008, lot 12. From the Westerham (Kent) Hoards, discovered 2003-6. View details and enlarged photos	Realized $3,680
Lot 4001		Celtic Coinage. Britain. The Cantii. 'Diras.' Gold Stater (5.53 g, 12 mm). Late 1st century B.C.-early 1st century A.D. Blank with slight banding. Reverse: Horse right, DIRAS(?) over sinuous ornament above, wheel below, pellets, pellets-in-rings and annulets in fields. CCI 6.0849 (this coin). Hobbs 2449. Van Arsdell 162. Spink 213. Extremely Fine. Of the greatest rarity: the only other recorded specimen being in the British Museum. Neither of the extant examples of this stater display the legend completely enough to allow for a clear reading. Derek Allen's reading of "DIRAS" generally has been accepted and finds its way into most catalogs on the British Celtic series. Alternative readings of DUBRIC, DVBORIG and DIBORIG have been put forth and perhaps are more plausible. The inscription then could be interpreted as an abbreviation of the name of the Kentish ruler "Dubnovellanos" combined with his title "rig" or "ric" (Celtic for "king"). Indeed, the blank and slightly banded obverse bears a greater resemblance to the types of the Cantii than to those of the Trinovantes to which Allen assigned the coin. For more information on the Westerham Hoards, its contents and even the finder, see Chris Rudd's article in The Celator, July 2008. The present specimen briefly held the auction price record for a British Celtic coin (£12,075) when purchased from the Morton & Eden sale in June, 2008. Estimated Value $15,000 - 20,000. Ex Morton & Eden (in association with Sotheby's), 11-12 June 2008, lot 30. From the Westerham (Kent) Hoards, discovered 2003-6. View details and enlarged photos	Realized $21,850
Lot 4002		Celtic Coinage. Britain. The Regini and Atrebates. Tincomarus. Alton type. Gold Stater (5.45 g, 17 mm).). Late 1st century BC-early 1st century AD. Abstracted head with elements of wreath and face, one or more smaller hidden faces formed of S-shapes and pellets. Reverse: TINC-O-MA-RVS, triple-tailed horse right, charioteer's arm above, "coffee bean"-shaped objects above and before, trefoil under head. BMC 765.Spink 72. Extremely Fine/Good Very Fine. Extremely rare and important and among the very best of the approximately ten examples known. The name of the issuing king had long been thought to be Tincommius. The error resulted from combining as a single word the abbreviated king's name TINC with the abbreviated patronymic COM - or sometimes COMMI - in his numismatic inscriptions. The 1996 discovery in Hampshire of a stater bearing the clear and complete name TINCOMARVS allowed for the renaming of the king. Estimated Value $12,500 - 15,000. Ex Chris Rudd List 94 (July 2007), lot 20. View details and enlarged photos	Realized $21,275
Lot 4003		Celtic Coinage. Britain. The Regini and Atrebates. Tincomarus. Gold Quarter Stater (1.16 g, 10 mm). Late 1st century B.C. Calleva mint. TINC on rectangular tablet, C-A above and below. Reverse: Winged head of Medusa facing, a pair of snakes knotted below the chin, two large snakes descending on either side of the face. Hobbs 811 ff. Van Arsdell 378-1. Spink 77. Among the finest known. Extremely Fine. The C-A could stand for Caella Atrebatum, the site where the issue was struck. The interesting and unusual Medusa head is strongly reminiscent of that on denarii of L. Cornelius Lentulus and C. Claudius Marcellus, struck in c. 49 BC, where it is set in the center of a triskeles (Crawford 445/1). Estimated Value $2,000 - 2,500. Ex Leu Numismatics 79, 31 October 2000, lot 7. View details and enlarged photos	Realized $6,038
Lot 4004		Celtic Coinage. Britain. The Corieltauvi. Uninscribed. Ferriby. Gold Stater (5.44 g, 18 mm). Late 1st century B.C. Abstracted head with elements of hair and wreath. Reverse: Horse left, "anchor" and two pellets above, pellet-in-dotted-ring before, eight-pointed star below. Hobbs 3152 ff. Van Arsdell 811-67. Spink 390. Extremely Fine A superior specimen, uncommonly displaying all major reverse devices. Estimated Value $800 - 1,200. View details and enlarged photos	Realized $2,013
Lot 4005		Celtic Coinage. Britain. The Corieltauvi. Dvmnoc Tigir Seno. Gold Stater (5.25 g, 19 mm). Early-mid 1st century A.D. Vertical wreath, pellet-in-dotted-ring and triskeles-within-ring motifs in angles, horizontal band with legend DV-M[N]. Reverse: Horse left, TIGIR above, [SE]N below, pellets before and behind. Hobbs 3325-3327. Van Arsdell 972-1.Spink 414. Beautiful rose gold alloy. Extremely Fine. Very rare. The inscription on the obverse is likely the abbreviation of the personal name "Dumnocoveros," but it is uncertain whether "TIGIR" and "SENO" on the reverse represent one or two additional names or, conversely, function as a title referring to Dumnocoveros. John Sills (Celtic Coin Bulletin 1, 1991, p.31-32) has suggested that TIGIR ("lord" in Celtic) is titular and that SENO may refer to a place name. Estimated Value $4,000 - 6,000. Found at South Ferriby, 1982. Ex CNG Sale 57, 4 April 2001, lot 1734; H.R. Mossop Collection (Glendining's, 6 November 1991), lot 228. View details and enlarged photos	Realized $7,188
Lot 4006		Celtic Coinage. Britain. The Corieltauvi. Volisios Dumnocoveros. Gold Stater (5.16 g, 19 mm). Early-mid 1st century A.D. Vertical wreath, pellet-in-dotted-ring and triskeles-within-ring motifs in angles, two horizontal bands with legend VO—LI / SI—OS. Reverse: Horse left, DVMNOCO[VEPOS] around, three pellets before horse and one under tail. Hobbs 3330-3336. Van Arsdell 988-1. Spink 416. Reverse flan fault. Extremely Fine. Rare. As with the previous lot, the relationship between the obverse and reverse inscription is uncertain. Estimated Value $1,500 - 2,000. View details and enlarged photos	Realized $1,380
Lot 4007		Celtic Coinage. Britain. The Catuvellauni/Trinovantes. Uninscribed. Gold Quarter Stater (1.18 g, 6 mm). Mid-late 1st century B.C. Wreath(s) rendered in zigzag pattern, pellet-in-ring on either side. Reverse: Horse galloping right, sun above, star before and below, additional pellet and ring ornamentation toward edge. Hobbs 368. CCI 97.0784. Extremely Fine. Extremely rare and one of only a very few known. The obverse device has been fancifully referred to as a thunderbolt. Estimated Value $2,500 - 3,500. View details and enlarged photos	Realized $2,645
Lot 4008		Celtic Coinage. Britain. The Catuvellauni/Trinovantes. Uninscribed. Gold Quarter Stater (1.33 gm, 12 mm). Mid-late 1st century B.C. Blank with tiny pellet-in-ring at roughly the center of the flan. Reverse: Horse right, rosette above, pellets-in-rings, pellets and rings around. Chris Rudd List 106, lot 40. Cf. Chris Rudd List 78, lot 50 = CCI 04.2172 different reverse ornamentation. Hobbs —. Van Arsdell —. Spink —. Extremely Fine. Extremely rare: one of only a handful known. An "R-rated" interpretation of the minimalist obverse design has it as a breast with nipple! Estimated Value $2,000 - 2,500. Ex CNG Sale 50, 23 June 1999, lot 1925. View details and enlarged photos	Realized $1,438
Lot 4009		Celtic Coinage. Britain. The Catuvallauni/Trinovantes. Uninscribed. Late Whaddon Chase type. Gold Stater (5.52 g. 17 mm). Mid-late 1st century BC. Blank obverse, but for single linear ridge. Reverse: Horse right, large hand, flanked by rings, holding branch, wheel below horse, pellet-in-ring before. CCI 6.0848 (this coin). Hobbs 347 (same obverse die). Van Arsdell 1507. Spink 35. Extremely Fine. Extremely rare. The present specimen displays the hand above the horse more clearly than does any published example. Estimated Value $6,000 - 8,000. Ex Morton & Eden (in association with Sotheby's), 11-12 June 2008, lot 1. From the Westerham (Kent) Hoards, discovered 2003-6. View details and enlarged photos	Realized $10,063
Lot 4010		Celtic Coinage. Britain. The Catuvellauni/Trinovantes. Addedomaros. Gold Stater (5.53 g, 20 mm). Late 1st century B.C. Addorsed crescents ornamented with pellets and linear elements. Reverse: Horse right, sun-like object above consisting of spiral arms within ring, branch below, pellets-in-rings in fields, [ADD]EDOMAROS around circular border. Strauss Collection (Sotheby's London, 26 May 1994), lot 36 (these dies). Cf. Hobbs 2405ff, Van Arsdell 1635-1, Spink 202 (none with circular reverse border). Choice Very Fine. Extremely rare and perhaps only the second recorded example of this variant. Estimated Value $7,500 - 9,500. Ex Chris Rudd List 92 (May 2007), lot 41 (illustrated on cover). View details and enlarged photos	Realized $19,550
Lot 4011		Celtic Coinage. Britain. The Catuvellauni/Trinovantes. Tasciovanus. Gold Stater (5.42 g, 17 mm). Late 1st century B.C. Camulodunum mint. Crossed wreaths, addorsed crescents at center, pellets and wedges within two angles and pellets, wedges and crescents within other two angles. Reverse: TASCIAVAN [CAM], horse right, sun-like object above, consisting of pellet-in-ring surrounded by pellet ring, pellet-in-ring below, two pellets under tail. CCI 94.1607 (this coin). Cf. Hobbs 1606-1607, Van Arsdell 1684, Spink 216 (all with different obverse ornamentation). Nearly Extremely Fine. Extremely rare: perhaps the only recorded specimen from this obverse die. The ornamentation in the angles formed by the crossed wreaths is arranged in such a way as to appear as four human faces. Estimated Value $2,000 - 3,000. View details and enlarged photos	Realized $8,913
Lot 4012		Celtic Coinage. Britain. The Catuvellauni/Trinovantes. Cunobelin. Biga type. Gold Stater (5.37 g, 18 mm). Early-mid 1st century AD. Camulodunum mint. CAMVL (ligatured) in indented rectangle over vertical wreath, pellets in rings at ends and ornaments in angles. Reverse: Two horses left, a chariot represented by a wheel with pellets between the spokes below; leaf above, CVNOBELIN in curved exergue. SCBI 20, 143 (this coin). Hobbs 1771. Van Arsdell 1910-2. Spink 280 (this coin). Rose gold. Very Fine. Estimated Value $5,000 - 6,000. Ex CNG Sale 57, 4 April 2001, lot 1701; Spink's 22-23 March 1989, lot 562; R.P. Mack Collection; Abbott Collection; bought by Spink's from an Australian collector 16 July 1951. View details and enlarged photos	Realized $9,775
Lot 4013		Celtic Coinage. Britain. The Catuvellauni/Trinovantes. Cunobelin. Classic type. Gold Stater (5.44 g, 16 mm). Early-mid 1st century AD. CA—MV, grain ear. Reverse: CVNO, horse galloping right, leaf in field above. Hobbs 1828. Van Arsdell 2025-1. Spink 288. Obverse struck from slightly worn die, otherwise Extremely Fine. Estimated Value $1,250 - 1,750. View details and enlarged photos	Realized $2,415
Lot 4014		Celtic Coinage. Britain. The Catuvellauni/Trinovantes. Cunobelin. Classic type. Gold Stater (5.46 g, 16 mm). Early-mid 1st century AD. [C]A—MV, grain ear. Reverse: CVNO, horse galloping right, leaf in field above, pellet below leaf. CCI 73.0341 (these dies). Cf. Hobbs 1828, Cf. Van Arsdell 2025-1, Cf. Spink 288 (all without pellet below leaf). Struck from same obverse die as previous lot. Extremely Fine. A rare reverse die variant. Whether simply ornamentation or some sort of privy mark, the pellet below the leaf is a fixture of most of the Cunobelin staters of the grain ear/horse variety. It is, however, normally absent from the version with the most Romanized depiction of the horse, the so-called "Classic" type. The present specimen provides a rare exception. Estimated Value $1,500 - 2,000. View details and enlarged photos	Realized $5,520
Lot 4015		Celtic Coinage. Southwestern Gaul. Gironde Region. Gold Stater (8.49 g, 20 mm). Pons/ Sainte Eanne Series. 3rd century-early 2nd century B.C. Stylized head of Apollo with protruding forehead and jaw right. Reverse: Biga driven right, trident below, "ΦIΛΛIΠOY" in exergue. Sills 9. DT 3612. Castelin 370. Nearly Extremely Fine. Very rare. Estimated Value $5,000 - 7,000. View details and enlarged photos	Realized $5,060
Lot 4016		Celtic Coinage. Southwestern Gaul. Gironde Region. Gold Stater (8.57 g, 21 mm). Pons/ Sainte Eanne Series. 3rd century-early 2nd century B.C. Stylized head of Apollo with protruding forehead and jaw right. Reverse: Biga right, trident below, "ΦIΛΛIΠOY" in exergue. Sills 9. DT 3612. Castelin 370. Obverse struck a bit softly, otherwise Good Very Fine. Very rare. Estimated Value $4,000 - 6,000. View details and enlarged photos	Realized $6,613
Lot 4017		Celtic Coinage. Southwestern Gaul. Gironde Region. Gold Stater (7.86 g, 22 mm). Mouliets Series. 2nd century B.C. Stylized head of Apollo right. Reverse: Biga driven right, trident below, "ΦIΛΛIΠOY" (slightly barbarized) below curved exergual line. Sills 375-379. DT 3617-3618. Scyphate flan. Very Fine. Rare. The Tayac hoard was unearthed by two laborers, while clearing fallow land, in November 1893. The cache contained more than 400 gold coins as well as a gold torc and fragments of a second. While several of the pieces were ultimately acquired by museums and dealers, a large portion of the contents was melted down. Estimated Value $4,000 - 6,000. Said to be from the Tayac Hoard of 1893. View details and enlarged photos	Realized $6,038
Lot 4018		Celtic Coinage. North-Central Gaul. The Carnutes. Gold Stater (7.57 g, 22 mm). 2nd - 1st century B.C. Stylized head of Apollo right. Reverse: Biga driven right, lyre below. DT 2524. Very Fine. Very rare. Estimated Value $6,000 - 8,000. Ex Parsy, 15 April 2008, lot 235. View details and enlarged photos	Realized $4,830
Lot 4019		Celtic Coinage. North-Central Gaul. The Parisii. Gold Stater (7.16 g, 19 mm). Mint B, Class 1a. Late 2nd-early 1st century B.C. Head right, face surrounded by beaded filaments, star amidst swirling hair behind, cross on cheek. Reverse: Horse left, curvilinear design (perhaps a wing) above, cross before, rosette below. Sills 499 (this coin). DT 76. Colbert de Beaulieu Class I. Old scratches on cheek. Choice Very Fine. Very rare. John Sills has reclassified the gold coinage of the Parisii and has assigned it to three distinct mints. The present specimen is now considered the product of a subsidiary mint termed "B" and is placed chronologically at the end of the first of two issues struck there. In metrology and metallurgy, it is nearly identical to Class 4a of the primary mint "A" and, so, the two issues were likely struck contemporaneously. Estimated Value $25,000-UP. Ex Bourgey, 29 May 1911, lot 726. View details and enlarged photos	Realized $16,675
Lot 4020		Celtic Coinage. North-Central Gaul. The Parisii. Gold Stater (7.24 g, 19 mm). Mint A, Class 4a. Late 2nd-early 1st century B.C. Head right, hair flowing behind in large locks, volute over club-like object (perhaps a beard) before, vertical lines below neck truncation. Reverse: Horse left, curvilinear design (perhaps a wing) above, rosette below. Sills 470. DT 79. Colbert de Bealiieu Class II. Choice Very Fine. Very rare. Estimated Value $15,000 - 20,000. View details and enlarged photos	Unsold
Lot 4021		Celtic Coinage. North-Central Gaul. The Parisii. Gold Stater (7.03 g, 25 mm). Mint A, Class 5a. Late 2nd-early 1st century B.C. Head right, hair flowing behind, vertical lines between locks, volute before, double-linear zig-zag and pellets below neck truncation. Reverse: Horse left, curvilinear design (perhaps a wing) above, rosette below, linear and beaded ornamentation in both inner and outer fields, exergue with central ring-in-pellet. Sills 473. DT 83. Colbert de Beaulieu Class V. Extremely Fine. Estimated Value $20,000-UP. Ex Vinchon, 7 October 2003, lot 1. View details and enlarged photos	Realized $63,250
Lot 4022		Celtic Coinage. North-Central Gaul. The Parisii. Gold Stater (6.96 g, 26 mm). Mint A, Class 6. Late 2nd-early 1st century B.C. Head right, hair flowing behind, beaded filaments between locks and below face, volute before, double-linear zig-zag and pellets below neck truncation. Reverse: Horse right, curvilinear design (perhaps a wing) above, rosette, two pellets below, beaded ornamentation in both inner and outer fields. Sills 478. DT 84A. Colbert de Beaulieu Class V. Struck on a massive flan. Extremely Fine. Extremely rare: one of only a handful of examples known for this short issue. This rare stater class counters the trend toward stylistic deterioration seen in the latter Parisian series. The elaborate ornamentation and careful engraving are the work of a gifted and iconoclastic celator. It is noteworthy that this issue is the only one in the entire Parisan series on which the horse faces right. Estimated Value $40,000-UP. View details and enlarged photos	Realized $37,950
Lot 4023		Celtic Coinage. Northern Gaul. Normandy Region. Gold Quarter Stater (1.77 g, 8 mm). Cavalière à la lyre series. 2nd cent. Stylized head of Apollo right. Reverse: Biga driven right, lyre behind, human head right below. DT 2036. Rev. struck from slightly worn die, otherwise Good Very Fine. Estimated Value $1,500 - 3,000. View details and enlarged photos	Realized $3,105
Lot 4024		Celtic Coinage. Northern Gaul. The Treveri. Gold Stater (6.96 g, 21 mm). Early 1st century B.C. Stylized head of Apollo right. Reverse: Man-headed horse pulling chariot left, wheel rendered as pellet ring, lyre below, exergue formed of volutes. DT 126. Scheers, Traité Pl. V 135. Very Fine. Estimated Value $2,000 - 3,000. View details and enlarged photos	Realized $5,060
Lot 4025		Celtic Coinage. Northern Gaul. The Treveri. Gold Quarter Stater (1.72 g, 15 mm). Early 1st century B.C. Stylized head of Apollo right. Reverse: Man-headed horse pulling chariot left, wheel rendered as pellet ring, lyre below, exergue formed of volutes. DT 127. Scheers, Traité Pl. V 137. Choice Very Fine. Estimated Value $1,000 - 1,500. View details and enlarged photos	Realized $1,740
Lot 4026		Celtic Coinage. Northern Gaul. The Ambiani. Gold Stater (7.34 g, 28 mm). 2nd century B.C. Head with broad wreath and stylized hair to left. Reverse: Horse with driver to left, surrounded by pellets and rings with pellets, floral star below, geometric pattern in exergue. Sills 290 (this coin). BNJ 9, 1912, pl. 6, 145 (this coin). Scheers, Traité pl. 3, 63. Scheers, Collection Danicourt 284. Struck on an unusually broad flan. Very Fine, with some edge marks. Very rare. Numerous staters of the Ambiani have been found in southeastern England and may be representative of emigration from northern Gaul into Britain and/or of a brisk cross-Channel trade pre-existing the Roman infiltration of the region. Estimated Value $8,000 - 10,000. Ex Leu Numismatics 79, 31 October 2000, lot 7; Lawrence R. Stack Collection (Sotheby's, 22 April 1999, lot 8); B. Roth Collection (Sotheby's, 14 October 1918, lot 526.) Found at Notley, Essex in 1834. View details and enlarged photos	Realized $9,775
Lot 4027		Celtic Coinage. Northwestern Gaul. The Redones. Gold Stater (8.04 g, 20 mm). 2nd century B.C. Large laureate head of Apollo right. Reverse: Naked rider on horseback right, holding a shield in left hand and a spear in right hand, grain ear before, lightning bolt below. DT 2082-2084. BN 6757. Hucher "l'Art gaulois" pl. 53. Very Fine. Extremely rare. The rider on the reverse sometimes has been identified as Epona, the Celtic horse-goddess. As a protectress of horses, a fertility deity and leader of souls into the afterlife, she is normally depicted in a less militaristic manner in other Celtic art, leading one to question the identification. The person on horseback here may very will be female, the woman warrior being a popular theme of Celtic legend. Estimated Value $25,000-UP. Ex Vinchon, 20 December 2006, lot 356; Collection Numismatique d'un amateur d'art (Vinchon, 29 October 2002), lot 34. View details and enlarged photos	Realized $15,525
Lot 4028		Celtic Coinage. Northwestern Gaul. The Veneti. Gold Stater (8.05 g, 20 mm). 2nd century B.C. Head right, several volutes around consisting of strings of pearls, small boar standing to right atop head. Reverse: Chariot drawn right by human-headed horse, vexillum to right, winged figure below, lying to right on the ground. DT 2095. Scheers, Danicourt 221. Cf. Scheers, Seine-Maritime 430. Allen-Nash 214. About Very Fine. For the attribution of this type to the Veneti see J.-B. Colbert de Beaulieu, Un énigme de la numismatique armoricaine, les monnaies celtes des Vénètes, Mémoires de la Société d'histoire et d'archéologie de la Bretagne 34, 1954, p. 14-15. Estimated Value $3,000 - 4,000. Ex Leu 79, 31 October 2000, lot 67; John W. Garrett II Collection (Bank Leu-Numismatic Fine Arts, 16 October 1984, lot 32). View details and enlarged photos	Realized $2,300
Lot 4029		Celtic Coinage. Central Europe. The Boii. Gold Eighth Stater (0.83 g, 10 mm). 2nd century B.C. Crested Attic helmet right, pellets below. Reverse: Kneeling warrior facing, head right, wearing helmet, holding long sword in right hand and raising salpinx (trumpet) to mouth in left hand. Gorny & Mosch 125 (2003), lot 10 (same obverse die). Paulsen —. Castelin —. Dembski —. Extremely Fine. Of the greatest rarity: only the second example known. Probably overstruck on an eighth stater of another type. The warrior on the other known example of this type seems almost imitative of that on the present specimen. Indeed, the realistic depiction here might be seen as highly "unceltic". Estimated Value $5,000 - 7,000. Ex Gorny & Mosch 151, 9 October 2006, lot 9. View details and enlarged photos	Realized $4,025
Lot 4030		Celtic Coinage. Eastern Europe. Gold Stater (5.40 g, 20 mm). Imitating Alexander III/Lysimachus types. Late 2nd-mid 1st. Helmeted head right, birds atop. Reverse: Enthroned figure left holding smaller figure, spear behind, pseudo-legends in the form of stacked pellets on either side, trident below. Superb Extremely Fine. An apparently unpublished obverse type displaying a helmeted head. Of the greatest rarity. This stater and the next are derivative of the Lysimachos gold staters of the Byzantium mint. These imitations are found throughout the entire Black Sea area and as far north as the Baltic. Weights of the staters found in the easternmost regions tend to be significantly less than those discovered in the western end of their range. They are likely not the product of Celtic tribes, but rather issues of Scythians, Dacians or other peoples who inhabited lands to the east of the Celts. Estimated Value $12,500-UP. View details and enlarged photos	Realized $27,600
Lot 4031		Celtic Coinage. Eastern Europe. Gold Stater (5.69 g, 20 mm). Imitating Lysimachus types. Late 2nd-mid 1st century B.C. Head right, six birds atop hair. Reverse: Enthroned figure left holding smaller figure, spear behind, pseudo-legends in the form of stacked pellets on either side, trident below. Cf. Castelin 1211. E.A. Arslan, Uno statere aureo celto-dacico dal Vercellese, Studia Numismatica Labacensia Alexandro Jelocnik oblata (Ljubliana, 1988), pl. B, II 7.8 var. Superb Extremely Fine. Estimated Value $10,000-UP. View details and enlarged photos	Realized $26,450