Shepard Industries is evaluating a proposal to expand its current distribution facilities. Management has projected the project will produce the following cash flows for the first two years (in millions). The depreciation tax shield for Shepard Industries project in year 2 is distribution facilities. Management has projected the project will produc the following cash flows for the first two years (in millions). The depreciation tax shield for Shepard Industries project in year 2 is closest to: A. $54 B. $81 C. $44 D. $65