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 (in millions) for the first two years.

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

A) $60
B) $96
C) $72
D) $84