The defender in a multiple-effect solar cell manufacturing plant has a market value of $130,000 and expected annual operating costs of $75,000 with no salvage value after its remaining life of 3 years. The depreciation charges for the next 3 years will be $69,300, $49,960, and $35,120. Using an effective tax rate of 34% and an after-tax minimum acceptable rate of return (MARR) of 12% per year, determine the cash flow after taxes (CFAT) for year 2 only that can be used in a present worth (PW) equation for comparing the defender against a challenger that also has a 3-year life.