ABC Company purchased a new machinery two years ago for $135,212. Today, it is selling this machinery for $26,973. What is the after-tax salvage value if the tax rate is 35 percent?

The MACRS allowance percentages are as follows, commencing with year one: 20.00, 32.00, 19.20, 11.52, 11.52, and 5.76 percent.

Enter your answer rounded off to two decimal points. Do not enter $ or comma in the answer box. For example, if your answer is $12.345 then enter as 12.35 in the answer box.