Consider the following MACRS Table for a 5-year asset. If an asset is purchased for $100,000; with a shipping and istallation cost of $10,000 and an expected salvage value of $20,000; what is the depreciation expense in the second year? I need to know the steps with a BA ll plus calculator if needed.

Year	Exp. Ratio
1	20.00
2	32.00
3	19.20
4	11.52
5	11.52
6	5.76

		$ 35,200.00
		$ 32,000.00
		$ 28,800.00
		$ 25,600.00