During a taxation period, Darcy Wholesalers purchased merchandise for $$240000.$ Merchandise sales during this period totaled $$421000$ and the cost of the merchandise sold was $253000.$ Ignoring all other costs incurred by Darcy and assuming a rate of $5$ percent, how much tax would be paid by Darcy under an account$-$based VAT system $($net tax owing$)?$

Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your response.

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