A firm is adding a new blast furnace to its operation. The new furnace will cost $28.00 million and will require a few old parts that the firm has in inventory. The firm could otherwise sell these parts today for $449,134.00. The book value of these parts at the moment is $59,471.00. If the tax rate facing the firm is 38.00%, what is the opportunity cost of using the parts? (express as a positive number)