A currently$-$owned asset has $B=$$$150,000,S=$$$95,000,$ and a $10-$year depreciable life. The book

value at the end of year $3$ according to the MACRS method would be closest to: $($Note: $d_t$ values for years $1,2,3,$ and $4$ are $10\mathrm{.}00\%,18\mathrm{.}00\%,14\mathrm{.}40\%,$ and $11\mathrm{.}52\%,$ respectively.$)$

$$86,400$

$$62,400$

$$43,900$

$$23,320$