Culver Corporation bought equipment on January $1,2022.$ The equipment cost

$$460000$ and had an expected salvage value of $$60000.$ The life of the equipment was

estimated to be $6$ years. The company uses the straight$-$line method of depreciation. The

book value of the equipment at the beginning of the third year would be

$$460000.$

$$326667.$

$$133333.$

$$400000.$