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 35%, then what is the value of the microbrewery's depreciation tax shield in the first year of operation? O A. $23,400 O B. $2,520 O c. $12,600 OD. $4,680