The Ellsworth Company is contemplating the replacement of their old printing machine with a new model costing $60,000. The old machine, which originally cost $40,000, has 6 years of expected life remaining and a current book value of $30,000, versus a current market value of $24,000. Ellsworth's corporate tax rate is 40%. If Ellsworth sells the old machine at market value, what is the initial outlay (after-tax) for the new printing machine?

		-$36,000
		-$22,000
		-$33,600
		-$30,000