A firm purchased a new sewing machine for $$167614\mathrm{.}8$ that will be depreciated in asset class $39,$ which has a capital cost allowance $($CCA$)$ rate of $30\%.$ The corporate tax rate is $31\mathrm{.}3\%.$ What is the amount of CCA Tax shield in year $5?($Consider the half$-$year rule in year $1$ and provide your answer in two decimals. If your answer is $$20,500\mathrm{.}44,$ write $20500\mathrm{.}44).$