Your firm needs a computerized machine tool lathe which costs $$51,000$ and requires $$12,100$ in maintenance for each year of its $3-$year life. After three years, this machine will be replaced. The machine falls into the MACRS $3-$year class life category, and neither bonus depreciation nor Section $179$ expensing can be used. Assume a tax rate of $21$ percent and a discount rate of $11$ percent.

If the lathe can be sold for $$5,100$ at the end of year $3,$ what is the after$-$tax salvage value?