A project will increase annual sales by $183,000 and cash expenses by $99,000 for four years. The project has an initial cost of $115,000 for equipment that will be depreciated using MACRS depreciation. The applicable MACRS table values are 1429, 2449, 1749, and 1249 for Years 1 to 4, respectively. The company has a marginal tax rate of 35 percent. What is the depreciation tax shield for Year 3? Multiple Choice $7,039.73 $3.925.59 $9.955.77 $4,556.08 $8,288.16