The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $$382,000$ and expenses by $$268,000.$ The project will require $$177,000$ 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 $22$ percent. What is the depreciation tax shield?