"A firm purchases a new machine for $238,000. It borrows $95,200 at 5.1% annual interest to be repaid in 2 years. The machine is depreciated using a 5-year MACRS. At the end of 3 years, the firm sells the machine for $93,000. The firm's tax rate is 33%. How much does the firm pay or save in taxes from selling this machine at the end of 3 years? In other words, what is the gains tax? If the firm will have to pay taxes from selling this machine, enter your answer as a positive number. If the firm will save money in taxes from selling the machine, enter the answer as a negative number.