Tinney & Smyth Inc. is considering the purchase of a new batch polymer-bonding machine for producing Crazy Rubber, a children's toy that is soft, pliable but also bouncy. The machine will increase EBITDA by $260,000 per year for the next two years. Assume that operating cash flows occur at the end of each year. The machine's purchase price is $300,000 and the salvage value at the end of two years is $81,000. The machine is classified as 3-year property. To run the Crazy Rubber production line the company will need to purchase an inventory of polydimethylsiloxane and boric acid for a total cost of $24,000. The MACRS depreciation rates for the first two years are 33.33% and 44.45%.

What is the depreciation expense in the second year of operations?

The depreciation expense for the second year will be $_. (Round to the nearest dollar.)