Jerry's Noils is considering adding a new product line that is expected to increase annual sales by $315,000 and cash expenses by $242,000. The initial investment will require $412,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the six-year life of the project. The company has a marginal tax rate of 21 percent. What is the annual value of the depreciation tax shield (Round your final answer to the nearest dollar)