2. A firm has invested $45,000 in machinery with a 5-year useful life, and an expected salvage value of $8,000 if kept for the full 5 years. The machinery has a market value of $15,000 when sold in its third year. The uniform annual benefits from the machinery are $18,000. The company has a combined 45% income tax rate. The machinery is considered a 3-year MACRS property. Assume the machinery is sold in the third year. What is the depreciation in year one? A. $6,000 B. $7,500 C. $15,000 D. $27,000