Your firm needs a computerized machine tool lathe which costs $$54,000$ and requires $$12400$ in maintenance for each year of its $3$ year life. After three years, this machine will be replaced. The machine falls into the MACRS $3-$year class life category, and neither bonus depreciation nor Section $179$ expensing can be used. Assume a tax rate of $21$ percent and a discount rate of $12$ percent.

If the lathe can be sold for $$5400$ at the end of year $3,$ what is the after$-$tax salvage value?

Note: Round your answer to $2$ decimal places.

Salvage value after tax