Little Horse Inc. is planning to invest into a project that will require the company to invest in a plant that costs 24,500,000 USD. The plant will be depreciated according to the MACRS 3- year depreciation schedule (Year 1: 33.33%; Year2: 44.45%; Year 3: 14.81%; Year 4: 7.41%). If the tax rate is 32% and the opportunity cost of capital is 12.34%, the present value of the depreciation tax shield is closest to

A. 14,458,110 USD B. 10,114,002 USD C. 8,364,751 USD D. 6,271,094 USD E. I choose not to answer