eGoods is an online retailer. The management of eGoods is interested in purchasing and installing a new server for a total cost of $150,000. The controller of eGoods has asked an accountant at eGoods to determine the incremental yearly tax savings should the new server be acquired. The server has an estimated usable life of approximately 4 years and no salvage value. eGoods currently uses straight-line depreciation and is assessed an effective income tax rate of 40%. The accountant should calculate the incremental yearly tax savings to be