Your firm needs a computerized machine tool lathe which costs $ $57,000$ and requires $ $12,700$ in maintenance 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 $3.$ Note : Round your answer to $2$ decimal places $.$ Depreciation tax shield