Your firm needs a machine which costs $600,000, and requires $10,000 in maintenance for each year of its 3-year life. After 3 years, this machine will be replaced. The machine falls into the MACRS 3-year class life category. Assume a tax rate of 25% and a discount rate of 15%. What is the depreciation tax shield for this project in year 3?

Year	3-Year
1	33.33%
2	44.45%
3	14.81%
4	7.41%

Group of answer choices

$69,993

$31,101

$22,215

$93,345