A theft$-$avoidance locking system has a first cost of $$20,500,$ an AOC of $$14,000,$ and no salvage value after its $3-$year life. Assume that you were told the service provided by this asset would be needed for only $5$ years. This means that the asset will have to be repurchased and kept for only $2$ years.

What would its market value, call it M$,$ have to be after $2$ years in order to make its annual worth the same as it is for its $3-$year life cycle at an interest rate of $10\%$ per year? Determine the market value M using factors.

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The market value M is $