A wealth management firm has JPY 86 billion in assets under management. The portfolio manager computes the daily VaR at various confidence levels as follows:

Confidence Level	VaR (JPY)
95.0%	397,463,000
95.5%	401,682,500
96.0%	406,224,500
96.5%	418,453,000
97.0%	428,934,000
97.5%	439,415,500
98.0%	451,993,000
98.5%	468,763,000
99.0%	490,773,000
99.5%	524,663,000

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