Orange Corp purchased a lift at $57,285. Two years later Orange Corp sold it for $28,140. The equipment is classified as 5 yr property for MACRS. The MACRS annual depreciation rates are 20%, 32%, 19.2%, 11.52%, 11.52%, 5.76%, for Years 1 to 6, respectively. What is the after tax salvage value of this sale at the year 2? Company's tax rate is 35%