A company purchased $$206,000$ of fixed assets that are classified as five$-$year MACRS property. The MACRS rates are $2,\mathrm{.}32,192,1152,\mathrm{.}1152,$ and $.0576$ for Years $1$ to $6,$ respectively. What will the accumulated depreciation be at the end of Year $4$ if the tax rate is $24$ percent and no bonus depreciation is taken?

Instruction: Enter your response rounded to two decimal places.