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Year 0 1429% Year 1 24.49% MACRS Depreciation Rate Year 2 17.49% Year 3 12.49% Year 4 893% Year 5 8.92% Year 6 8.93% Year 7 4.46% Massive Amusements, an owner of theme parks, invests 566 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 40%? O A. $1,413,908 OB. 51.131.126 O C. $7,069,540 OD. $2,545,034