A firm purchases Class $8$ equipment for $$1,000,000($CCA Rate $20\%)$ for a $10$ year project. What will be the CCA tax shield in year $3?$ The tax rate is $35\%.$

Select one:

a$.$ $$39,200$

b$.$ $$63,000$

c$.$ $$201,600$

d$.$ $$144,000$

e$.$ $$35,000$