Builders Supply, Inc is considering adding a new product line that is expected to increase annual sales by $362,000 and expenses by $252,000. The project will require $161,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 7-year life of the project The company has a marginal tax rate of 40 percent. What is the depreciation tax shield? Multiple Choice $9,200 $16,800 $16,100 $20,686 $44,000