A company has purchased an automobile for $$60,000.$ Autos are normally classified as $5-$year property for tax purposes. The $5-$year property MACRS allowance schedule is provided below:

$5-$Year MACRS Allowance

Year $123456$

$\%20\mathrm{.}0032\mathrm{.}0019\mathrm{.}2011\mathrm{.}5211\mathrm{.}525\mathrm{.}76$

What is the book value of the automobile at the end of Year $3?$

Note: Do not round your answer.