Six years ago, Lee Industries paid cash for a new milling machine that cost $67,000. Three years ago, the firm spent $4,300 on repairs and modifications to the machine. THe machine is now fully depreciated and has just sat idly in a back corner of the shop for the past 18 months. THe estimated value of the machine today is $14,500. The firm is considering using this machine in a new project. If it does so, what value should be assigned to this machine and included in the initial costs of the project?