Bull & Bear Corp., is evaluating a new 5-year project. The equipment necessary for the project will cost $656,000 and can be sold for $115,000 at the end of the project. The asset is in the 5-year MACRS class. The depreciation percentage for Year 1 is 20.00 percent, for Year 2 is 32.00 percent, then 19.20 percent, 11.52 percent, and 11.52 percent, and 5.76 percent in Years 3 - 6, inclusive and respectively. The company's tax rate is 20.0 percent. What is the after-tax salvage value of the equipment