You are considering adding a microbrewery onto one of your firm's existing restaurants. This will entail an investment of $36,000 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? A. $7,200 B. $1,440 C. $5,760 D. $28,800