the lumber yard is considering adding a new product line that is expected to increase annual sales by $312,000 and expenses by $212,000. the project will require $121,000 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 35 percent. what is the depreciation tax shield? rev: 06 26 2021 qc cs-268283 multiple choice $4,706 $12,133 $35,000 $13,108 $12,367