You are considering adding a microbrewery onto one of your firm's existing restaurants. This will ental an investment of $49,000 in now equipment. This equipment will be depreciated straight line over five years. If your firm's marginal corporate tax rate is 35%, then what is the value of the microbrewery's depreciation tax shield in the first year of operation? O A $31,850 OB. $6,370 OC. $17,150 OD. $3,430