On January 1, 2019 Heinster Brew purchased a forklift for $28,200 cash. Heinster paid freight charges of $600 to a trucking company to deliver the forklift to its warehouse, and under its accounting rules will include such freight cost in the basis of the asset. The estimated salvage value and useful life of the forklift are $2,600 and 4 years, respectively. Under the straight-line method, what is the net book value of the equipment, after 3 years, as of December 31, 2021?