Willie's Waxworks is considering the purchase of production equipment that it anticipates using for five years. The equipment would cost $162,000 and would be classifled as five-year property for MACRS. The equipment will be sold for $20,000 at the end of the project. Taking on the project would require the company add $10,000 in net working capital. Variable costs equal 67 percent of sales, fixed costs are $5,600, and the tax rate is 21 percent. Willie's paid a consultant $500 to determine the effect on sales over the five years if the equipment is purchased. The consultants esimates of yearly sales increases and MACRS depreciation allowance percentages are provided in table below. 48,900 Year 1 Sales ($) 42,000 MACRS 20.00 rates 44,500 32.00 45,600 19.20 52.000 11.52 5.76 What is the deprectiation tax shield for the fourth year of the project