The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $257,000 and cash expenses by $234,000. The initial investment will require $96,000 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 32 percent. What is the annual value of the depreciation tax shield? $5,120$13,160$25,840$32,560$41,840