Gustav has decided to introduce a new line of cat carriers. He will need a new equipment that costs $12,300,000 and can be depreciated on a MACRS three-year basis. After three years, he plans to sell the equipment for $5,000,000. The new carriers will also require an increase in NWC of $2,100,000 that will be recuperated at the end of the project. Gustavs company has an effective tax rate of 40%. What is the ATCF used in the calculation of the FCF in year 3?

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