The Batting Cage is considering adding a new service that is expected to increise annual sales by $138,000 and cash expenses by $94,000. The initial investment will require $86,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 6 -year life of the project. The company has a marginal tax rate of 28x. What is the annual value of the depreciation tax shield? $4,013 53,583 $3,500 54,453 $21.120