Your firm needs a machine which costs $170,000, and requires $32,000 in maintenance for each year of its 5 year life. After 3 years, this machine will be replaced. The machine falls into the MACRS5-year class life category. Assume a tax rate of 30% and a discount rate of 16%. If this machine can be sold for $17,000 at the end of year 5, what is the after tax salvage value?