You are considering adding a microbrewery onto one of your firm's existing restaurants. This will entail an investment of $38,000 in new equipment. This equipment will be depreciated straight line over five years. If your firm's marginal corporate tax rate is 40%, then what is the value of the microbrewery's depreciation tax shield in the first year of operation? O A. $22,800 OB. $3,040 O C. $15,200 O D. $4,560