Casa Grande Farms is considering purchasing multiple tractors for a total purchase price of $$540,000.$ These tractors are expected to generate EBITDA of $$250,000$ for each of the next three years. Casa Grande Farms has a $35\%$ tax rate and has a cost of capital of $10\%.$ Assuming that Casa Grande Farms depreciates these tractors straight line over the three year life, then the annual depreciation tax shield in year $2$ is closest to:

A$)63,000$

B$)80,000$

C$)84,000$

D$)117,000$

E$)74,000$