Keene, Inc., is considering a new seven-year expansion project that requires an initial fixed asset investment of $210,000. The fixed asset will be depreciated straight line to zero over its 7-year tax life, after which time it will be worthless. Assume the tax rate is 34%. What is the projects depreciation tax shield?

	a.	$10,200
	b.	$19,800
	c.	$26,400
	d.	$13,600