Golden overseas shipping purchased a new truck two years ago for $129,500. The company uses MACRS depreciation for accounting purposes. The truck is classified as 5-year property, which has depreciation allowances of 20%, 32%, and 19.2% for the first three years, respectively. The company is in the 34% marginal tax bracket. Today the company received an offer of $74,900 for the truck. What will be the net cash flow from the sale if the company decides to sell the truck today?