Two years ago, Agro, Inc., purchased an ACE generator that cost $250,000. Agro had to pay an additional $50,000 for delivery and installation, and the investment in the generator required the firm to increase its net working capital position by $25,000. The generator, which is being depreciated over a period of five years using straight-line depreciation, has a current market value of $79,550. The firm’s marginal tax rate is 40 percent. If the firm liquidates the asset for its current market value, compute the after tax proceeds from the sale of the asset.