The Lumber Yard is considering adding a new product line that is expected to increase arnual sales by $352,000 and expenses by $244,000. The project will require $153,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 9 -vear life of the project. The company has a marzinal tax rate of 34 percent. What is the depreciation tax shield? 536,720 $16890 $5,780 $13827 $13.298