Kore Industries is analyzing a capital investment proposal for new equipment to produce a product over the next 8 years. The analyst is attempting to determine the appropriate end-of-life cash flows for the analysis. At the end of 8 years the equipment must be removed from the plant and will have a net book value of zero, a tax basis of $75,000, a cost to remove of $40,000, and scrap salvage value of $10,000. Kores effective tax rate is 40%. What is the appropriate end-of-life cash flow related to these items that should be used in the analysis?