Tinney & Smyth Inc. is considering the purchase of a new batch polymer-bonding machine for producing Crazy Rubber, a new childrens toy. The machine will increase EBITDA by $215,000 per year for the next two years. The machines purchase price is $260,000 and the salvage value at the end of two years is $46,800. The machine is in Class 43 with a 30% depreciation rate. What is the depreciation expense in the second year of operations? Round your answer to the nearest dollar.