ABC, Inc. is evaluating a project that will increase their annual sales by an estimated $302,000. Their expenses will increase by $204,000. This project will require an upfront investment in fixed assests in the amount of $113,000. This fixed asset will be depreciated using the straight-line method to a zero book value over the 7-year life of the project. ABC, Inc. has a marginal tax rate of 40 percent. What is the depreciation tax shield?