Three years ago, Populosity Pizzas purchased at the cost of $231 000 a new industrial oven for it downtown City store. The oven has a 5-year useful life and is depreciated on a straightline basis. Management is considering the purchase of a new more flexible industrial oven at the cost of $250 000 that will cater for its newest product, "The Two Metre Pizza". Replacing the current oven means selling it for $100 000. If tax rate is 28%, what is the after-tax salvage of the current oven?