Your company is considering an investment that would involve the following initial outlays: cost of equipment: $363,149, installation: $31,493, and change in NOWC: $22,874. The equipment is classified to be depreciated according to the MACRS 3-year table, with the following depreciation schedule: year 1 = 33%, year 2 = 45%, year 3 = 15%, year 4 = 7%. What is the depreciation expense in year 2?

Round your answer to the nearest dollar (no decimals).