You are considering adding a microbrewery onto one of your firm's existing restaurants. This will entail an investment of $34,000 in new equipment. This equipment will be depreciated straight line over five years. If your firm's marginal corporate tax rate is 20%, then what is the value of the microbrewery's depreciation tax shield in the first year of operation? O A. $6.440 OB. $1,360 OC. $6,800 OD. $27,200