Pizzeria is trying to decide whether to lease or buy some new refrigeration equipment for the restaurant. The equipment costs $63,000, has a 7-year life and will be worthless after the 7 years. The cost of borrowed funds is 8.4 percent and the tax rate is 32 percent. The equipment can be leased for $9,800 a year. What is the amount of the annual depreciation tax shield if the firm uses straight-line depreciation?