On January $4,20$X$1,$ Ludwig Inc. purchased a machine for $$58,000.$ The equipment$$s residual value was estimated to be $$4,000$ at the end of its six$-$year economic life. On August $31,20$X$3,$ Ludwig put up the machine for sale and actively tried to find a buyer. At its year end December $31,20$X$3.$ the machine has not been sold. Ludwig estimated that the undiscounted future cash flows of the machine is $$38,000,$ and the machine's fair value less cost to sell is $$33,000.$ 

How much is the sum of $20$X$3$ depreciation expense and impairment loss, if any?