Gerdin Inc. just purchased a piece of new equipment at a cost of $230,000. This equipment belongs to the MACRS 7-year depreciation class. The associated percentages for different depreciation classes are presented in the following table. The company's marginal tax rate is 30%. Find out the depreciation tax shield for year 3. $10,218.9 $28.158.9 $12.068.1 $40,227 $13,248