A firm is trying to determine the cash flow from selling an old computer system to an interested buyer. The computer system was purchased five years ago for $405,801.00. The system was depreciated using the 7-year MACRS schedule. The firm has an offer this morning for $60,229.00. The tax rate facing the firm is 38.00%. The firm will only accept the offer if it generates a cash flow greater than $54,639.00.

What is the NSV from selling the computer system today?