Firm X is cоnsidering the replаcement оf аn оld mаchine with one that has a purchase price of $90,000. The current market value of the old machine is $27,000 but the book value is $38,000. The firm's combined tax rate is 30%. What is the net cash outflow for the new machine after considering the sale of the old machine? Disregard the effect of depreciation of the new machine if acquired.