Classic cars is considering a project that requires 311,250 of fixed assets that are classified as five year property for MACRS what is the book value of the assets at the end of year 3? MACRS allowance percentages are as follows commencing with year 1: 20.00, 32.00, 19.20, 11.52, 11.52, and 5.76 percent.

144,504

136,811

93,450

89,640

153,742