ABC Company must purchase a new milling machine. The purchase price is $60,000, and the shipping cost is $12,000. In addition, $5,000 NWC is required if the machine is in used. The machine has a tax life of 5 years and uses a 5-year class MACRS depreciation method. The firm expects to operate the machine for4 years and then to sell it for $13,000. If the marginal tax rate is 35%, what will the after-tax salvage value be when the machine is sold at the end of Year 4?