Casa Grande Farms is considering purchasing multiple tractors for a total purchase price of $$540,000.$ These tractors are expected to generate EBITDA of $$250,000$ for each of the next three years. Casa Grande Farms has a $21\%$ tax rate and has a cost of capital of $10\%.$

Assuming that Casa Grande Farms depreciates these tractors using MACRS depreciation method for three$-$year property starting immediately, then the annual depreciation tax shield in year $2$ is closest to:

Correct answer is $=$ $$16,795$ please show steps on how to get the answer.