A company bought a piece of equipment for $300,000. The company is using the 7 year MACRS property class to depreciate the asset for tax purposes. At the end of year 5, the company sold the equipment for $99,000. The tax rate is 21%. What is the tax that the company pays from the sale of the equipment? Enter your answer as positive number if it is a tax that the company pays. Enter your answer as a negative number if it is tax savings or a tax reduction for the company