W&Q Products is contemplating leasing versus buying some new ovens costing $31,000, which would be depreciated using the MACRS rates of 33.33 percent 44.44 percent, 14.82 percent, and 7.41 percent over Years 1 to 4, respectively. The ovens can be leased for $ 12,500 a year. The firm can borrow money at 7 percent and has a tax rate of 23 percent. What is the amount of the depreciation tax shield in Year 2?