A food processing plant is considering automating one of its processes. The various costs associated are summarized as follows.

lintiat cost

If food equipment is a three$-$year property class, what is the second$-$yea modincol accelerated cost recovery system $($MACRS$)$ of this upgrade?

A$.$ $$22,200$

B$.$ $$37,500$

C$.$ $$50,000$

D$.$ $$66700$