The company purchased an equipment at $56,280. Three years later, the equipment is sold for $27,135. The equipment is classified as five-year property for MACRS. The MACRS annual depreciation rates are 20%, 32%, 19.2%, 11.52%, 11.52%, 5.76%, for Years 1 to 6, respectively.What is the book value of this equipment at year 3? Companys tax rate is 24% . (Round answers to two decimals, such as 1234.78)