A firm purchased $$62,800$ of fixed assets two years ago. The company no longer needs these assets so it is going to sell them today for $$28,500.$ The assets are classified as five$-$year property for MACRS. The MACRS rates are $\mathrm{.}2,\mathrm{.}32,\mathrm{.}192,\mathrm{.}1152,\mathrm{.}1152,\mathrm{.}0576,$ for Years $1$ to $6,$ respectively. What is the net cash flow from this sale if the firm's tax rate is $23$ percent and no bonus depreciation is taken?

$$29,281\mathrm{.}04$

$$26,576\mathrm{.}00$

$$28,878\mathrm{.}12$

$$27,516\mathrm{.}60$

$$29,648\mathrm{.}12$