The Outdoor Inc. is considering starting a new project that will increase revenue by $287,000 and costs by $192,000. The project will last for 8 years. It will require $101,000 of initial investment in fixed assets, which will be depreciated straight-line to zero book value. The tax rate is 40 percent. What is the depreciation tax shield each year? $5,050 $14,350 $12,800 O $10,100 $38,000