Kendall industires is considering purchasing a new widget making machine. The cost of the machine will be $36.094. The machine will be put into use at the very begining of year 1 and will depreciated based on the MACRS schedule. At the end of year 2, they expect to be able to sell the machine for $20,000. What is the after-tax flow from the sale of the machine at the end of year 2 if the firm's marginal tax rate is 27%

MACRs 5 year schedule
Year	%
1	20.00%
2	32.00%
3	19.20%
4	11.52%
5	11.52%
6	5.76%