Suppose that a project has a depreciable investment of

$$1,000,000$ and falls under the following MACRS year $5$ class

depreciation schedule:year $1$: $20$ percent; year $2$: $32$ percent; year $3$: $19\mathrm{.}2$ percent;

year $4$: $11\mathrm{.}5$ percent; year $5$: $11\mathrm{.}5$ percent; and year $6$: $5\mathrm{.}8$

percent.Calculate the depreciation tax shield for year $2$ using a tax

rate of $30$ percent.Group of answer choices$$224,000$$$60,000$$$96,000$$$300,000$