The depreciation tax shield is computed as Select one: O A. depreciation times the tax rate. B. (net income minus depreciation) times (one minus the tax rate). C. the book value of equipment times (one minus the tax rate). D. depreciation times (one minus the tax rate). When using responsibility accounting, noncontrollable costs should be excluded from which reports? Select one: A. Discretionary cost reports B. Tax filings C. Performance reports D. Financial statements