ABC, Inc purchased some new machinery three years ago for $284,753. Today, it is selling this machinery for $55,043. What is the After-tax Salvage Value of the new machinery? Assume that the tax rate is 36%. The MACRS allowance percentages are as follows, starting with Year 1: 20.00, 32.00, 19.20, 11.52, 11.52, and 5.76 percent.