Super Inc is using a MACRS depreciation schedule for their new equipment. With a depreciable base of $100,000 and using a 3-year recovery period, they will depreciate the asset with $33,000 in year 1, $44,000 in year 2, $15,000 in year 3 and $8,000 in year 4. If Super's tax rate is 23.9%, what is the value of their depreciable tax shield in year 2? (Said differently, how much less would they pay in taxes in year 2 due to depreciation on this new equipment?)

Multiple Choice

• MACRS cannot be used for depreciation.

• $15,000

• $4,500

• $10,500