On July $1,2019,$ Brent purchases a new automobile for $$37,000.$ He uses the car $84\%$ for business and drives the car for business purposes as follows: $6,000$ miles in $2019,15,000$ miles in $2020,16,800$ miles in $2021,$ and $12,000$ miles in $2022.$

Determine Brent's basis in the business portion of the auto as of January $1,2023,$ under the following assumptions:

If required, round your computations to the nearest dollar. b$.$ Brent uses the actual cost method. $[$Assume that no $179$ expensing is claimed and that $200\%$ declining$-$balance cost recovery with the half$-$year convention is used. The recovery limitation for an auto placed in service in $2019$ is as follows: $$10,100($first year$),$ $$16,100($second year$),$ $$9,700($third year$),$ and $$5,760($fourth year$).]$

$2019$: $

$2020$: $

$2021$: $

$2022$: $

Brent's adjusted basis in the auto on January $1,2023,$ is $