Blue Co$.$ purchased equipment on October $4,20$X$1$ at a cost of $$63,000.$ The equipment has an estimated useful life of $4$ years and an estimated salvage value of $$3,000.$ Blue Co$.$ uses the double$-$declining balance depreciation method. Blue Co$.$s fiscal year$-$end is December $31.$ Assuming Blue Co$.$ uses the half$-$year convention, what was the accumulated depreciation as of December $31,20$X$2?($Round all results to the nearest whole dollar.$)$