A corporation purchased a machine for $60,000 five years ago. It had an estimated life of ten years and an estimated salvage value of $9,000. The current book value of this machine is $5,000. If the current market value is $22,500 and the effective income tax rate is 47 percent, what is the after-tax investment value (rounded to the nearest whole dollar) of the machine? Use the outsider viewpoint. The after-tax MARR is 10 percent per year.