A company spent $46,367 to purchase equipment to expand operations at the start of the year. They anticipate using the equipment for 18 years before selling it for $1,416. They plan to use straight-line (SLN) depreciation. A corporate has the following annual cash flows Revenue: $558,679 Operating Costs: $15,312 Maintenance Cost: $6,332 Calculate the company's After Tax Cash Flow (ATCF) for year 1. (Assume federal corporate tax rate is constant as of 2021) (Round to nearest $ value)