You are considering adding a microbrewery onto one of your firm's existing restaurants. This will ental an invesimant of $37,000 in new equipment. This equipment will be deprecialed straight line over five years. If your firm's marginal corporate tax rate is 40%, then what is the value of the microbrewerys depreciation tax shield in the first year of operation? A. $2,960 B. $22,200 C. $4,440 D. $14,800