62. D&R Company, a calendar year corporation, purchased $1,116,000 of equipment on August 3. This was D&R's only purchase of depreciable property for the year. If the equipment has a 7-year recovery period, refer to Table 7.2 and compute D&R's rst and second-year MACRS depreciation. (Disregard the Section 179 deduction and bonus depreciation in making your calculation.) A. First year $79,738; second year $273,308 B. First year $159,476: second year $273,308 C. First year $159,476; second year $234,253 D. None of the above