Byers purchases an asset for 144725.00. The asset qualifieis as a 5 year recovery asset under MACRS. The 5 year expense percentages are for years 1,2 and 3 and 4 are 20%, 32%, 19.20% and 11.52% respectively. Byers tax rate is 30%. Asset sold end of 4 years for 12351. Calculate accumulated depreciation over 4 years