ABC, Inc. is evaluating a project that will increase their annual sales by an estimates $$377,000.$ Their expenses will increase by $$232,000.$ This project will require an upfront investment in fixed assets in the amount of $$141,000.$ This fixed will be depreciated using the straight$-$line method to a zero book value over the $6-$year life of the project. ABC, Inc. has a margin tax rate of $34\%.$ What is the depreciation tax shield?