A borrower is applying to refinance his mortgage. His first mortgage is $$25,000$ at a $9\%$ rate. He plans to get cash out, up to $$40,000.$ He qualifies for an $80\%$ LTV and his house appraises for $$100,000.$ Shortly before closing, the title exam shows $$23,000$ in bond liens. Closing costs total $$6,000.$ How much cash will he receive at closing?