Chadron Motors just purchased some equipment at a cost of $$102,000.$ The equipment is classified

as MACRS five$-$year property. The MACRS rates are $\mathrm{.}2,\mathrm{.}32,$ and $.192$ for Years $1$ to $3,$ respectively.

Assume the firm opted to forego any bonus depreciation. Which one of the following will correctly

give you the book value of this equipment at the end of Year $2?$