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Which of the following formulas would be INCORRECT in cell C12? D E 1 A B 1 2 Cost $440,000 3 Salvage $40,000 4 Life (in years) 5 5 6 January 1 book Depreciation 7 Year value Expense 8 1 $440,000 $176,000 9 2 $264,000 $105,600 10 3 $158.400 $63,360 11 4 $95,040 $38,016 12 5 $57,024 $17,024 . N Accumulated Depreciation $176,000 $281,600 $344,960 $382.976 $400,000 December 31 book value $264,000 $158,400 $95,040 $57,024 $40,000 Multiple Choice -DDB($B$2,50$,$B$4,412) DDB($B$2,$B$3,$B$4,812) DDB(B2,B3,B4,412) +E11-B3