Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$750,000.$ This cost will be depreciated straight$-$line to zero over the project$$s $7-$year life, at the end of which the sausage system can be scrapped for $$104,000.$ The sausage system will save the firm $$221,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$73,000.$

What is the aftertax salvage value of the equipment?