Aero Motorcycles is considering opening a new manufacturing facility in Dallas to meet the demand for a new line of solar$-$charged motorcycles$($who wants to ride on a cloudy day$$ anyway?$)$ The proposed project has the following$$ features;

$$ The firm just spent$$ $$300,000$ for a marketing study to determine consumer demand$($@ t$=0).$

$$ Aero Motorcycles purchased the land the factory will be built on $5$ years ago for$$ $$2,000,000$ and owns it outright$($that is$,$ it does not have a$$ mortgage$).$ The land has a current market value of$$ $$2,600,000.$

$$ The project has an initial cost of$$ $$20,000,000($excluding$$ land, hint: the land is not subject to$$ depreciation$).$

$$ If the project is$$ undertaken, at t$=0$ the company will need to increase its inventories by$$ $$3,500,000,$ accounts receivable by$$ $$1,500,000,$ and its accounts payable by$$ $$2,000,000.$ This net operating working capital will be recovered at the end of the$$ project$$s life$($t $=10).$

$$ If the project is$$ undertaken, the company will realize an additional$$ $$8,000,000$ in sales over each of the next ten years.$($i$.$e$.$ sales in each year are$$ $$8,000,000)$

$$ The company$$s operating cost$($not including$$ depreciation$)$ will equal$50\%$ of sales.

$$ The company$$s tax rate is $35$ percent.

$$ Use a$10-$year straight$-$line depreciation schedule.

$$ At t$=10,$ the project is expected to cease being economically viable and the factory$($including land$)$ will be sold for $$4,500,000($assume land has a book value equal to the original purchase$$ price$).$

$$ The project$$s WACC$=10$ percent

$$ Assume the firm is profitable and able to use any tax credits$($i$.$e$.$ negative$$ taxes$).$

What are the after tax proceeds from the sale of the factory$($i$.$e$.,$ ATSV$)?$ Round to nearest whole dollar value