A new project with a life of four years will increase sales by $140,000 and cash expenses by $95,000 annually. The project will cost $100,000 and will be depreciated using the Year 2018 bonus depreciation method. The company has a marginal tax rate of 21 percent. What is the value of the depreciation tax shield in Year 2?

A) $0

B) $5250

C) $6500

D) $2625

E) $3375