A project will increase annual sales by $144,000 and cash expenses by $95,000 for four years. The project has an initial cost of $102,000 for equipment that will be depreciated using MACRS depreciation. The applicable MACRS table values are .1429, .2449, .1749, and .1249 for Years 1 to 4, respectively. The company has a marginal tax rate of 34 percent. What is the depreciation tax shield for Year 3?