15) Asgedom Consulting is contemplating leasing versus buying some new furniture costing $28,000, which would be depreciated using the MACRS rates of 33.33 percent, 44.44 percent, 14.82 percent, and 7.41 percent over Years 1 to 4, respectively. The furniture can be leased for $12,500 a year. The firm can borrow money at 8 percent and has a tax rate of 21 percent. What is the amount of the depreciation tax shield in Year 2? A) $3,019 B) $2,325 C) $3,219 D) $3,608 E) $2,613