An asset purchased for $100,000 with S $20,000 after 5 years was depreciated using the 5-year MACRES rates. Expenses average $18,000 per year and the effective tax rate is 30%. The asset is actually sold after 5 years of service for $22,000. MACRES rates in years 5 and 6 are 11.53% and 5.76%, respectively. The after-tax rate cash flow from the sale is what?