Year 0 Year 1 Year 2 Year3 Year 4 Year 5 Year 6 Year 7 MACRS 14.29% 24.49% 17.49% 12.49% 8,93% 8.32% 8.93% 4.46% Depreciation Rate Massive Amusements, an owner of theme parks, Invests 570 million to build a roller coaster. This can be depreciated using the MACRS schedule shown above. How much less is the depreciation tax shield for year 4 under MACRS depreciation than under 7 year, straight line depreciation, if the tax rate is 35% O A 56,560,750 OB. $2.361.870 C. $1.049.720 D. $1,312,150