Reversing Rapids Co. purchases an asset for $137,923. This asset qualifies as a five-year recovery asset under MACRS. The five-year expense percentages for years 1, 2, 3, and 4 are 20.00%, 32.00%, 19.20%, and 11.52% respectively. Reversing Rapids has a tax rate of 30%. The asset is sold at the end of four years for $13,906.

Calculate tax credit on disposal. (The answer should be entered as positive value). Round the answer to two decimals.