John Wall Inc. is launching a line of "2" branded items in a 4-year project that involves equipment that will be purchased today for $140000 and a tax rate of 35%. What is the annual depreciation expense expected to in 4th year(including the 0th year) of the project if the equipment is depreciated with MACRS where the depreciation rates in years 1, 2, 3, and 4 are 30%, 40%, 20%, and 20%, respectively?