Western Inc. purchases a machine for $12,000. Installation costs for this machine amounts to $3,000. This machine qualifies as a five-year recovery asset under MACRS with the fixed depreciation percentages as follows: year 1 = 20.00%; year 2 = 32.00%; year 3 = 19.20%; year 4 = 11.52%. Western has a tax rate of 33%. If the machine is sold at the end of the fourth year for $4,000, what is the cash flow from disposal?