Cisco Systems is purchasing a new bar code scanning device for its service center in San Francisco. The hardware for the new device costs $121,000, the installation cost $14,500, and training for the new system cost $8,000. The operating expenses for the new system are $10,500 per year, and the useful life of the system is expected to be 7 years. The SV for depreciation purposes is equal to 40% of the hardware cost. What is the cumulative depreciation of the device at the end of year 2$121,000 if the 200% DB depreciation method is used? Please round to the nearest dollar