Mankato Corporation purchased a machine for $240,000 to generate additional income. The useful life of the machine is six years. It is depreciated using straight line with no residual value. The project where the machine was used will last only five years. Mankato anticipates selling the machine for $20,000 at the end of the five years. Assume a tax rate of 21%. Calculate the after-tax cash flow from the sale of the machine.