Alpha Co$.$ purchased and placed in service $$100,000$ of computer equipment on January $1,$ Year $1,$ and disposed of the computer

equipment on March $31,$ Year $3.$ No other depreciable assets were placed in service in Year $1.$ Alpha uses MACRS depreciation

to recover the cost of the assets. The MACRS rates for property with a five$-$year recovery period and a seven$-$year recovery

period are as follows:

What is the amount of Alpha's MACRS depreciation in Year $3?$

A$.$ $$8,745$

B$.$ $$9,600$

C$.$ $$17,490$

D$.$ $$19,200$