Dog Up! Franks is looking at a new sausage system with an installed cost of $725,000. This cost will be depreciated straight-line to zero over the projects 7-year life, at the end of which the sausage system can be scrapped for $99,000. The sausage system will save the firm $211,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $63,000.

What is the aftertax salvage value of the equipment?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.