Use the Information for the Question(s)below

Multiple Choice

Use the information for the question(s) below.
Shepard Industries is evaluating a proposal to expand its current distribution facilities.Management has projected the project will produce the following cash flows for the first two years (in millions) .

-The CCA tax shield for Shepard Industries project in year 2 is closest to:

A) $84
B) $196
C) $72
D) $96
E) $100