Aero Motorcycles is considering opening a new manufacturing facility in Fort Worth 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 $t=0$ tie 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 $)=(10.$

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.