ABC Company purchased a new machinery two years ago for $$66,851.$ Today, it is selling this machinery for $$33,114.$ What is the after$-$tax salvage value if the tax rate is $37$ percent?

The MACRS allowance percentages are as follows, commencing with year one: $20\mathrm{.}00,32\mathrm{.}00,19\mathrm{.}20,11\mathrm{.}52,11\mathrm{.}52,$ and $5\mathrm{.}76$ percent.