Teach Marine Contractors is planning to purchase a dredging pump which has a 3-year class life. The depreciable basis of the machine is $105142. The companys marginal tax rate is 28%. If the company uses MACRS, and the machine is sold after three years for $21584 what will be the after-tax cash flow associated with the disposal? (The table below provides the 3-yr MACRS rates.)

Report your answer rounded to two decimal places.