Charlie Co. purchased new equipment for $65,000. The equipment has a residual value of $5,000 and can be used for 4 years or 5 years, depending on usage. The entity's tax rate is 30%, and it uses the straight-line depreciation method. What is the difference in the annual depreciation tax shield resulting from the difference in the estimates of the estimated useful life? 0 $975 O $3,000 $900 $3,250