Wang Ltd purchased an item of plant for$24,000$ on $1$ January $20$X$3.$ The plant was being depreciated on a$$ straight$-$line basis over its useful economic$$ life, which was estimated at six years. On $1$ January$20$X$5,$ the entity decided to revalue its plant which had a replacement cost$42,000.$

What is the carrying value of the plant after the$$ revaluation?