Your firm needs a machine that costs 140000 and requires 29000 in maintenance for each year of its 5 year life. After 3 years this machine will be replaced. The machine falls into the Macrs 5-year class life category. Assume a tax rate of 30% and a discount rate of 12%. If this machine can be sold for 14000 at the end of the year 5 what is after tax salvage value?