Billy's Plumbing Supplies is considering the purchase of an asset that costs $206,285 and is depreciated straight-line to zero over its 7 year tax life. The asset is to be uped in a 5 project; at the end of the project, the asset can be sold for $32,306. If the relevant tax rate is 30%, what is the after-tax cash flow from the sale of this asset? Round your answer to the nearest whole dollar