Seeing Red has a new project that will require fixed assets of $$879,000,$ which will be depreciated on a $5-$year MACRS schedule. The annual depreciation percentages are $20\mathrm{.}00$ percent, $32\mathrm{.}00$ percent, $19\mathrm{.}20$ percent, $11\mathrm{.}52$ percent, and $11\mathrm{.}52$ percent, respectively. The company has a tax rate of $40$ percent. What is the depreciation tax shield for Year $3?$