Lento Inc. owned machinery with a $30,000 initial cost basis. Accumulated book depreciation with respect to the machinery was $12,000, and accumulated tax depreciation was $19,100. Lento sold the machinery for $13,000 cash. Lentos marginal tax rate is 21 percent.

1. Compute Lentos book gain or loss on sale.
2. Compute Lentos tax gain or loss on sale.
3. Compute Lentos after-tax cash flow from the sale.