Rush Corporation plans to acquire production equipment for $635,000 that will be depreciated for tax purposes as follows: year 1, $127,000, year 2, $217,000, and in each of years 3 through 5, $97,000 per year. A 12 percent discount rate is appropriate for this asset, and the company's tax rate is 40 percent. Use Exhibit A.8 and Exhibit A.9. Required: a. Compute the present value of the tax shield resulting from depreciation. (Round PV factor to 3 decimal places and other intermediate calculations to nearest whole number.) Present value of the tax shield b. Compute the present value of the tax shield from depreciation assuming straight-line depreciation ($127,000 per year). (Round PV factor to 3 decimal places and other intermediate calculations to nearest whole number.) Present value of the tax shield