Ms. T. Potts, the treasurer of Ideal China, has a problem. The company has just ordered a new kiln for $440,000. Of this sum, $54,000 is described by the supplier as an installation cost. Ms. Potts does not know whether the Internal Revenue See ill 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 $54,000 using the five- year MACRS tax depreciation schedule. Assume the tax rate is 35% and the opportunity cost of capital is 4%. Calculate the value of the tax shield if the kiln is currenty expensed and if it is treated as a capital investment. calculations. Round your answers to the nearest whole dollar amount.) Do not round intermediate Tax shield if currently expensed Tax shield if capital investment