please help me solve this show work

Ms. T. Potts, the treasurer of Ideal China, has a problem. The company has just ordered a new kiln for $460,000. Of this sum, $54,000 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 expense realized at the end of the current year or as a capital investment. In the latter case, the company could depreciate the $54,000 straight-line over five years. What is the difference in the present value of the interest tax shields for these two approaches? The tax rate is 30%, and the opportunity cost of capital is 5%. $4,670.22 $2,172.50 $1,153.02 $1,401.07