Billy Bob's Monster Trucks is considering the purchase of some new vehicles. The total cost for the vehicles is $352,000 and they are to be depreciated straight-line to zero over 12 years. The vehicles will be used for 6 years, after which they can be sold for $44,000.

If the relevant tax rate is 35 percent, what is the after-tax cash flow from the sale of this asset? (Do not round your intermediate calculations.)

NOTE: Taxes are affected when the asset is sold at either a gain or loss over book value.