Starling Solutions is evaluating a proposal to purchase a new ship. The total cost of the ship is $260,000. The ship will be sold at the end of its 20-year useful life for $14,000, At which time it will be fully depreciated. Starling's cost of capital is 15% and its tax rate is 20%. What is the present value of the terminal cash flow? Round your answer to the nearest penny (2 decimal points). Do not use the dollar sign