Suppose the cost of a new equipment is $$80,000.$ The CCA rate is $30\%$ for this specific equipment class. The corporate tax rate is $38\%.$ Assume the equipment is never sold and we are using the half$-$year rule for CCA calculations.What would be the CCA tax shield for the second year?Indicate your answer in dollars and round to two decimal places. Do not put $\text{'}$$$\text{'}$ or $"$ in your response, if it is a negative amount, make the answer negative.