The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $337,000 and expenses by $232,000. The project will require $141,000 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 34 percent. What is the depreciation tax shield?

$13,147

$7,990

$15,510

$19,097

$13,147