Phil's Diner purchased some new equipment two years ago for $109,858. Today, it is selling this equipment for $76,401. What is the after-tax cash flow from this sale (in $) if the tax rate is 34 percent? The equipment falls in 5-year MACRS class. The MACRS allowance percentages are as follows, commencing with year 1: 20.00, 32.00, 19.20, 11.52, 11.52, and 5.76 percent