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Steve's Outdoor Company purchased a new delivery van on January $1$ for $$56,000$ plus $$4,800$ in sales tax. The company

paid $$13,800$ cash on the van $($including the sales tax$),$ signing an $8$ percent note for the $$47,000$ balance due in nine

months $($on September $30).$ On January $2,$ the company paid cash of $$900$ to have the company name and logo painted

on the van. On September $30,$ the company paid the balance due on the van plus the interest. On December $31($the end

of the accounting period$),$ Steve's Outdoor recorded depreciation on the van using the straight$-$line method with an

estimated useful life of $5$ years and an estimated residual value of $$5,600.$

What would be the net book value of the van at the end of Year $2?($Amounts to be deducted should be indicated by a minus sign.$)$