A company anticipates a depreciation deduction of $$70,000$ in year $4$ of a project. The company's tax rate is $40\%$ and its discount rate is $12\%.$ The present value of the depreciation tax shield resulting from this deduction is closest to:

A$)$ $$17,808$

B$)$ $$29,000$

C$)$ $$21,000$

D$)$ $$13,356$