Today ABC Inc. purchased equipment that costs $460,000 which belongs to a 25% CCA class and has zero salvage value (half-year rule applies). The equipment earns ABC pre-tax cash flows of $231,000 per year for 4 years (excluding CCA tax shields). The firm's discount rate is 6.10% and its tax rate is 30%. What is its CCA tax shield in year 2? a $25,875 b. $10,063 c. $15,094 d $100,625 e $30,188 Clear my choice