A firm purchases a Class 8 equipment for $1,000,000 (CCA Rate 20%) for a 10 year project. What will be the CCA tax shield in year 4? The tax rate is 35%. The half-year rule is in effect and the asset class will remain open.

A) $40,320

B) $201,600

C) $35,000

D) $50,400

E) $144,000