An industrial robot that is depreciated by the MACRS method has B = $60,000 and a 5-year depreciable life. If the depreciation charge in year 3 is $8,640, the salvage value that was used in the depreciation calculation is closest to: (dt values for years 1, 2, 3, 4, and 5 are 10.00%, 18.00%, 14.40%, 11.52%, and 9.22%, respectively.)

$30,000.

$20,000.

$0.

$10,000.