Bernie's Beverages purchased some fixed assets classified as 5-year property for MACRS. The assets cost $30,000. What will the accumulated depreciation be at the end of year three? MACRS 5-year property Year Rate 1 20.00% 2 32.00% 3 19.20% 4 11.52% 5 11.52% 6 5.76% Multiple Choice: $15,600 $3,456 $6,000 $21,360 $25,290