Mantralaya plans to manufacture swords for the next 4 years. It is classified as a 5-year MACRS (Depreciation percentages are 20.00, 32.00, 19.20, 11.52. 11.52 and 5.76 percent) and the machinery costs $215,000. At the end of 4 years, it is sold for $45,000. Mantralaya however, plans to keep the machinery for a different project in another state. What is the ATSV for this project if the tax rate is 39 percent?