Your firm needs a computerized machine tool lathe which costs $$44,000$ and requires $$11,400$ in maintenence for each year of its $3$ year life. After three years, this machine will be replaced. The machine falls into the MACRS $3$ year class life category, and neither bonus depreciation nor section $179$ expensing can be used. Assume a tax rate of $21$ percent and a discount rate of $11$ percent. Calculate the depreciation tax shield for this project in year $3.$