A firm has purchased some handling equipment that cost $75,000 and will be depreciated using MACRS GDS based on the 3-year property class with applicable depreciation percentages of 33.33%, 44.45%, 14.81% and 7.41% respectively for recovery years 1 thru 4. What will be the accumulated depreciation for this equipment at the end of third year? Write your answer to the nearest integer, e.g. $ 123