Uber purchases an asset for $107375. This asset qualifies as a five-year recovery asset under MACRS. The five-year expense percentages for years 1, 2, 3, and 4 are 20.00%, 32.00%, 19.20%, and 11.52%, respectively. Uber has a tax rate of 30%. The asset is sold at the end of year 4 for $12532.
Calculate the accumulated depreciation over four years.
Round the answer to two decimals.