Danworth Company Is Contemplating Whether to Use MACRS Depreciation or Straight-Line

Danworth Company is contemplating whether to use MACRS depreciation or straight-line depreciation for a plant asset.The following information is available:
$\begin{array}{llll}&\text { MACRS } & \text { Straight-line } & \text { Present Value of } \\&\text { Depreciation } & \text { Depreciation } & \text { One At } 12 \%\\\text { Year 1 } & \$ 13,333 & \$ 10,000 & 0.8929 \\\text { Year 2 } & \$ 17,780 & \$ 10,000 & 0.7972 \\\text { Year 3 } & \$ 5,924 & \$ 10,000 & 0.7118 \\\text { Year 4 } & \$ 2,964 & \$ 10,000 & 0,6355\end{array}$
Over the four years examined,how much did Danworth Company gain by using MACRS depreciation instead of straight-line depreciation for the plant asset? The tax rate is 40%.(Find the present value.)

A) $722
B) $1,806
C) $2,976
D) $9,178