The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $$307,000$ and expenses by $$208,000.$ The project will require $$117,000$ in fixed assets that will be depreciated using the straight$-$line method to a zero book value over the $8-$year life of the project. The company has a marginal tax rate of $34$ percent. What is the depreciation tax shield?

$$33,660$

$$13,048$

$$4,973$

$$11,787$

$$12,870$