Massive Amusements, an owner of theme parks, invests $66 million to build a roller coaster This can be depreciated using the MACRS schedule shown above. How much less is the depreciation tax shield for year 4 under MACRS depreciation than under 7 - year, straight-line depreciation, the tax tate is 20% ? A. $3,535,000 B. $565,600 C. $707,000 D. $1,272,600