BOX Corporation purchased MACRS 5 year property in Year 1 for $5,000. Neither Section 179 nor bonus depreciation were elected. On November 19 of Year 5 BOX sells the property for $1,500. The MACRS deprecation percentages provided are as follows: Year 1 20.00% Year 2 32.00% Year 3 19.20% Year 4 11.52% Year 5 11.52% Year 6 5.76% The depreciation allowed for Year 5 is:

$0

$288

$576

$1,000