Tinney & Smyth Inc. is considering the purchase of a new batch polymer-bonding machine for producing Crazy Rubber, a children's toy that is soft, pliable but also bouncy. The machine will increase EBITDA by $ 260,000 per year for the next two years. Assume that operating cash flows occur at the end of each year. The machine's purchase price is $ 310,000and the salvage value at the end of two years is $ 65,100. The machine is classified as 3-year property. To run the Crazy Rubber production line the company will need to purchase an inventory of polydimethylsiloxane and boric acid for a total cost of $ 22,000. The MACRS depreciation rates for the first two years are 33.33 %and 44.45 %. The accumulated depreciation at the end of the two years is $ 241,18. The tax rate is 35 %. What is the tax on the sale of the machine when it is sold at the end of year 2?

the book value of the machine is ? (Round to the nearest dollar.)

The tax on sale is ? (Round to the nearest cent. Enter any tax benefit as a negative number.)