Vastine Medical, Inc., is considering replacing its existing computer system, which was purchased 2 years ago at a cost of $315,000. The system can be sold today for $196,000. It is being depreciated using MACRS and a 5-year recovery period. A new computer system will cost $497,000 to purchase and install. Replacement of the computer system would not involve any change in net working capital. Assume a 40% tax rate on ordinary income and capital gains.

could you provide me with the process to get the after-tax proceeds