Alpha Inc. is evaluating a new product. The production line for the new product would be set up in an unused plant, which was purchased one year ago at $$300,000.$

The machinery will cost $$200,000.$ The company's inventories would have to be increased by $$25,000$ to handle the new line and will reverse when the machine is sold. The machinery is in Class $43$ with a depreciation rate of $25\%.$ The project is expected to last $3$ years with estimated EBIT of $$180,000$ in each year. The machinery has an expected salvage value of $$25,000$ at the end of three years. The company's tax rate is $30\%$ and its weighted average cost of capital is $10\%.$

What is the depreciation tax shield, rounded to the nearest dollar, in year $1?$