Kristin is evaluating a capital budgeting project that should last for 4 years. The project requires $360,000 of equipment. She is unsure what depreciation method to use in her analysis, straight-line or the 3-year MACRS accelerated method. Under straight-line depreciation, the cost of the equipment would be depreciated evenly over its 4-year life. The applicable MACRS depreciation rates are 33%, 45%, 15%, and 7%. The company's WACC is 10%, and its tax rate is 40%. What is the NPV of the depreciation tax shield using straight-line depreciation? What is the NPV of the depreciation tax shield using MACRS? $144,000; $144,000 $114, 115; $l 19, 867 $144,000; $l 19, 867 $114, 115; $144,000