Use the information for the$$ question$($s$)$ below.

The Sisyphean Corporation is considering investing in a new cane manufacturing machine that has an estimated life of three years. The cost of the machine is$$ $$30,000$ and the machine will be depreciated straight line over its threeyear life to a residual value of$$ $$0.$

The cane manufacturing machine will result in sales of $2000$ canes in year $1.$ Sales are estimated to grow by$10\%$ per year each year through year three. The price per cane that Sisyphean will charge its customers is$$ $$18$ each and is to remain constant. The canes have a manufacturing cost of$$ $$9$ each.

Installation of the machine and the resulting increase in manufacturing capacity will require an increase in various net working capital accounts. It is estimated that the Sisyphean Corporation needs to hold$2\%$ of its annual sales in$$ cash, $4\%$ of its annual sales in accounts$$ receivable, $9\%$ of its annual sales in$$ inventory, and$6\%$ of its annual sales in accounts payable. The firm is in the$21\%$ tax$$ bracket, and has a cost of capital of$10\%.$

The depreciation tax shield for the Sisyphean$$ Corporation's project in the first year is closest$$ to:

A$.$$$5200.$

B$.$$$8000.$

C$.$$$2800.$

D$.$$$2100.$