Li is selling a machine for $55,000, which he used in business for two years. Li purchased the machine with $45,000, and has deducted $24,000 MACRS depreciation when he sells it. Assuming this is the only property disposed by Li this year, what would be Liu's after-tax cash flow for this machine sale? Li marginal tax rate for ordinary income is 28% and for long-term capital gain is 15%.