help with the second question on the installation cost being capitalized and depreciated over 5 years

Ms. T. Potts, the treasurer of Ideal China, has a problem. The company has just ordered a new kiln for $490,000. Of this sum $59,000 is described by the supplier as an installation cost. Ms. Potts does not know whether the company will need to treat this cost as a tax- deductible current expense or as a capital investment. In the latter case, the company could depreciate the $59,000 straight-line over five years How will the tax authority's decision affect the after-tax cost of the kiln? The tax rate is 25%, and the opportunity cost of capital is 4%. (Do not round intermediate calculations, Round your answers to the nearest whole dollar amount.) Installation cost is expensed at the end of year 1 If installation costis capitalized and deprecated over 5 years PV Tax shield $ 14.183 After tax cost is larger After tax cost is smaller