Samooloo Corp. is launching a new product which costs $90,000 and produces before-tax operating cash flows (excluding CCA tax shield) of $26,000 per year for 5 years. The project requires a networking capital of $4,000 today and it will be recovered at the end of the 5th year. The CCA rate is 18% (declining balance method) and the half year rule applies. The discount rate is 10%, the tax rate is 35% and the expected salvage value is zero. What is the amount of the CCA tax shield in year 2? $2,835 $6,735 $4,433 $14.742 $5,160