Seeing Red has a new project that will require fixed assets of $921,000, which will be depreciated on a 5-year MACRS schedule. The annual depreciation percentages are 20.00 percent, 32.00 percent, 19.20 percent, 11.52 percent, and 11.52 percent, respectively. The company has a tax rate of 40 percent. What is the depreciation tax shield for Year 3?