Wellington Crab Inc. wants to buy a new product line. The new project can potentially increase annual sales by $322,000 and expenses by $220,000. The project will require $240,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 8-year life of the project. The company has a marginal tax rate of 40 percent. What is the depreciation tax shield at the end of year 1? O A. $18,000 O B. $12,000 O C. $6,266 O D. $30,000