Jordan Enterprises is buying a new assembly machine today for $194,769. The machine will be depreciated on a straight-line basis over 7 years. The first depreciation charge will be recognized one year from now. Jordan expects to sell the equipment 5 years from now for $70,874; the sale will occur just after Jordan has recognized the depreciation charge applicable to Year 5. Jordan's tax rate is 38%. What is your forecast for the after-tax cash flow (after-tax salvage value) from the sale of the machine 5 years from now?