A gift to the U.S. government together with a processing fee. Nothing is acquired and a gift should not be expected to be recoverable; verify current amounts on the official page.
Assume the money is gone, because a gift is not an asset
Apply one test to the payment: if the family changed its mind six months afterwards, what could be recovered? Under an investment classification the answer is usually something, because a business can be wound up or sold, or a project interest can eventually be returned, even if at a loss. Where funds are given to the U.S.
government as a gift, the answer is nothing, and the processing charge is separate again. That should be the working assumption behind every calculation the household does, rather than a footnote to it. So price the decision at the full amount, ask whether the result is worth that sum with no residual value, and only then look at whether the money is even available without disturbing a pension, a mortgage or a business.
Take the current figures from the government's own page on the day the decision is made.