The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $332,000 and expenses by $228,000. The project will require $137,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 9-year life of the project. The company has a marginal tax rate of 22 percent. What is the depreciation tax shield? Multiple Choice $22,880 $8,360 $17,810 $8,116 $3,349