The Cornchopper Company is considering the purchase of a new harvester.

The new harvester is not expected to affect revenue, but operating expenses will be reduced by $$13,600$ per year for $10$ years.

The old harvester is now $5$ years old, with $10$ years of its scheduled life remaining. It was originally purchased for $$74,000$ and has been depreciated by the straight$-$line method.

The old harvester can be sold for $$21,600$ today.

The new harvester will be depreciated by the straight$-$line method over its $10-$year life.

The corporate tax rate is $21$ percent.

The firm$$s required rate of return is $15$ percent.

The initial investment, the proceeds from selling the old harvester, and any resulting tax effects occur immediately.

All other cash flows occur at year$-$end.

The market value of each harvester at the end of its economic life is zero.

Determine the break$-$even purchase price in terms of present value of the harvester. $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$