The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $342,000 and expenses by $236,000. The project will require $145,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 7-year life of the project. The company has a marginal tax rate of 24 percent. What is the depreciation tax shield? Multiple Choice $18,367 $4,971 $25,440 $9,440 $11,726