The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $297,000 and expenses by $200,000. The project will require $109,000 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 35 percent. What is the depreciation tax shield? Multiple Choice $11,667 $11,667 $17,325 $11,808 $6,358