The company wants to start a 5-year project that requires a new equipment costing $250,000 today. It decided to use the straight-line depreciation method and set the annual depreciation expense to $40,000. At the end of the five years, the company can sell the used machine for $50,000 in the market. What is the after-tax cash flow for this equipment disposal in year 5, given the tax rate is 35 percent?