A wealth management firm manages a portfolio valued at JPY 72 billion in assets under management. The portfolio manager calculates the daily Value at Risk (VaR) across various confidence levels, as presented in the table below:

Confidence Level	VaR (USD)
95.0%	332,760,000
95.5%	336,292,500
96.0%	340,095,000
96.5%	350,332,500
97.0%	359,107,500
97.5%	367,882,500
98.0%	378,412,500
98.5%	392,452,500
99.0%	410,880,000
99.5%	439,252,500

What is the most accurate approximation of the daily Expected Shortfall (ES) at the 97.5% confidence level for the FRM examination?