Assume the Oklahoma City Thunder are sold for $520 million. If there is a 35% flat tax rate, how much would a 5-year straight-line depreciation of the sale price save them in taxes over the entire 5 years in nominal dollars? (Round to the nearest $100,000)

A) $104,000,000

B) $520,000,000

C) $36,400,000

D) $72,800,000

E) $182,000,000