The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $292,000 and expenses by $196,000. The project will require $105,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 9-year life of the project. The company has a marginal tax rate of 34 percent. What is the depreciation tax shield? Multiple Choice $11,107 $11,031 $3,967 $32,640 $11,550