Use the Information for the Question(s)below

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 1 is closest to:

A) $84
B) $168
C) $96
D) $72
E) $100