The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $342,000 and expenses by $236,000. The project will require $145,000 in fixed assets that will be depreciated using the straight-Ilne method to a zero book value over the 7 -year life of the project. The company has a marginal tax rate of 35 percent. What is the depreciation tax shield? Multiple Choice $17,100 $37.100 $13,767 $7,250