Corner Market is considering adding a new product line that is expected to increase annual sales by $500,000 and cash expenses by $350,000. The initial investment will require $1,250,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 5-year life of the project. The company has a marginal tax rate of 21 percent. What is the annual value of the depreciation tax shield? Select one: a. $43,750 b. $32,680 c. $ 45,560 d. $52,500 e. $60,750