You are expanding your operations and buying a new machine. The new machine will cost $430,000 and will cost $22,000 to ship and install. The new machine will make more products so you will need to purchase $40,000 of inventory to meet the demand. You plan to operate the machine for two years and then sell the machine for $200,000. The corporate tax rate is 35%. If the depreciation rates are 12% in Year 1 and 18% in Year 2, what is the depreciation tax shield for Year 1 of the project? O $21.096.00 518,934.00 517.600.00 O $19.404.00 O $18.080.00