The Spatial Matter Inc is considering adding a new product line that is expected to increase annual sales by $352,000 and expenses by $244.000. The project will require $153,000 in fixed assets that will be depreciated using the straight-line method to a zero book value over the 9 year life of the project. The company has a marginal tax rate of 34 percent. What is the depreciation tax shield? $13,298 $36,720 $16,830 $5,780 $13.827