Toppin's Tops is considering adding a new product line that is expected to increase annual sales by $355.000 and cash expenses by $277,000. The Initial Investment will require $426,000 In fixed assets that will be depreciated using the straight-line method to a zero book value over the six-year life of the project. The company has a marginal tax rate of 21 percent. What is the annual value of the depreciation tax shield. Multiple Choice $14,490 $71,000 $13,040 $15.770 $14,910