A machine is purchased for $\backslash (\backslash$$ $55,000\backslash )$ and is used through the end of Year $2.$ The machine will be depreciated using the $3-$Year MACRS schedule. At the end of Year $2,$ the machine is sold for $\backslash (\backslash$$ $80,000\backslash ).$ What is the after$-$tax cash flow from the sale of the machine at the end of Year $2$ if the firm's marginal tax $\backslash (20\backslash \%\backslash )?$