A project requires $$59,471$ of equipment that is classified as a $7-$year property. What is the depreciation expense in Year $4$ given the following MACRS depreciation allowances, starting with year one: $14\mathrm{.}29,24\mathrm{.}49,17\mathrm{.}49,12\mathrm{.}49,8\mathrm{.}93,8\mathrm{.}92,8\mathrm{.}93,$ and $4\mathrm{.}46$ percent?