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, if the tax rate is 35%? A. $6,185,850 B. $989,736 C. $1,237,170 D. $2,226,906