A company expanded into a new market in 2010. The expansion required an investment of $100 in fixed assets per year for seven years (starting 2011). However, at the end of 2015, the company decided to terminate the project and sell off the fixed assets in place. Assume 30% tax rate and zero starting value of fixed assets. All fixed assets were depreciated following the MACRS schedule shown below. How much was the depreciation tax shield in year 2015?

	Year 1	Year 2	Year 3	Year 4	Year 5	Year 6
MACRS	20.00%	32.00%	19.20%	11.52%	11.52%	5.76%

Group of answer choices

$24

$17.28

None of the above

$28.27

$30