Your firm needs a computerized machine tool lathe which costs $54,000 and requires $12.400 in maintenance for each year of Its 3-year life. After three years, this machine will be replaced. The machine falls into the MACRS 3-year class life category, and neither bonus depreciation nor Section 179 expensing can be used. Assume a tax rate of 21 percent and a discount rate of 11 percent Calculate the depreciation tax shield for this project in year 3. (Round your answer to 2 decimal places.) Depreciation to shield