Keyser Mining is considering a project that will require the purchase of $$479,000$ of equipment. The equipment will be depreciated straight$-$line to a zero book value over the five$-$year life of the project after which it will be worthless. The required return is $12$ percent and the tax rate is $30$ percent. What is the value of the depreciation tax shield in Year $4$ of the project assuming no bonus depreciation is taken?