Five years ago, Apple Annie's invested $38 million--$30 million in fixed capital and another $8 million in working capital--in a bakery. Today, Apple Annie's is selling the fixed assets for $21 million and liquidating the investment in working capital. The book value of the fixed assets is $15 million and the marginal tax rate is 40%. What is the fifth year's after-tax non-operating cash flow to Apple Annie's?