A wealth management firm has JPY 72 billion in assets under management. A portfolio manager at the firm estimates the daily VaR at various confidence levels as follows:

| Confidence Level | VaR (JPY) |

|------------------|-----------------|

| 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 closest estimate of the daily ES at the 97.5% confidence level?