An Elevator Leg and Transfer Conveyor used in the manufacture of grain is purchased and installed for $325,000. The equipment is placed into service on June 1st and is removed on December 15th approximately 4.5 years from the date placed in service. Salvage value is $15,000. Using MACRS, what is the book value for year 1 (B1)? O $292,500 0 $149,700 0 $187,200 0 $234,000