Cirice Corp. is considering adding a new product line that is expected to increase annual sales by $287,000 and expenses by $192,000. The project will require $101,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 8-year life of the project. The company has a marginal tax rate of 45%. What is the depreciation tax shield? Round up your answer to the nearest whole number.