The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $337,000 and expenses by $232,000. The project will require $141,000 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 23 percent. What is the depreciation tax shield? Multiple Choice $5,405 $12,918 $18,095 $24,150 $8,893