8. A) JoeJoe Co. reported the following on last year's annual income statement, and the most recent balance sheet: SG&A expenses of $147 Depreciation expense of $276 Revenue of $1,495 interest expense of $163 COGS of $226 Total Cash of $441 And a tax rate of 27%. You've been asked to compute the depreciation tax shield for JoeJoe. Report your answer as a positive value, using at least 4 significant digits.