Eastern Inc. purchases a machine for $35,000. This machine qualifies as a five-year recovery asset under MACRS with the fixed depreciation percentages as follows: year 1= 20.00%; year 2 = 32.00%; year 3 = 19.20 %; year 4 = 11.52%. The firm has a tax rate of 40%. If the machine is sold at the end of two years for $25,000, what is the cash flow from disposal