A firm is thinking about replacing an assembly line. The assembly line was purchased 23.00 years ago for $2.55 million. It has been straight-line depreciated over a 40-year time frame (straight-line to zero). Today, the firm believes it can sell the assembly line to a buyer for $614,515.00. It will use the cash flow from this transaction to offset the cost of a new assembly line. The tax rate facing the firm is 34.00%.

What is the NSV from selling the old assembly line today?