ABC, Inc purchased some new machinery three years ago for $314864. Today, it is selling this machinery for $42389. What is the After-tax Salvage Value of the new machinery? Assume that the tax rate is 28%. The MACRS allowance percentages are as follows, starting with Year 1: 20.00, 32.00,19.20, 11.52, 11.52, and 5.76 percent.