Ms. T. Potts, the treasurer of Ideal China, has a problem. The company has just ordered a new kiln for $530,000. Of this sum, $63,000 is described by the supplier as an installation cost. Ms. Potts does not know whether the Internal Revenue Service (IRS) will permit the company to treat this cost as a tax-deductible current expense or as a capital investment. In the latter case, the company could depreciate the $63,000 using the five-year MACRS tax depreciation Schedule. Assume the tax rate is 40% and the opportunity cost of capital is 8%. Calculate the value of the tax shield if the kiln is currently expensed and if it is treated as a capital investment. (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)