XYZ rapid prototyping $($RP$)$ software costs $$20,000,$ lasts one year $,$and will be expensed $($i$.$e$.,$ written off in one year$).$ The cost of the upgrades will increase $10\%$ per year $,$ starting at the beginning of year two. How much can be spent now for an RP software upgrade agreement that lasts three years and must be depreciated with SL method to zero over three years $?$ MARR is $20\%$ per year $($im$)$ and the effective income tax rate $($t$)$ is $26\%.$