DON Corporation is contemplating the purchase of a machine that will produce net after-tax cash savings of $27,000 per year for 8 years. At the end of eight years, the machine can be sold to realize after-tax cash flows of $5,400. Assuming a 10% discount rate, calculate the total present value of the annual cash savings and the salvage value of the machine. (FV of $1, PV of $1, FVA of $1, and PVA of \$1). (Use appropriate factor(s) from the tables provided. Round final answer to the nearest whole dollar.)