Delta Company purchased some fixed assets four years ago at a cost of $248,000. It no longer needs these assets, so it is going to sell them today at a price of $57,500. The assets are classified as 5-year property for MACRS. The MACRS table values .2000, .3200, .1920, .1152, .1152, and .0576 for Years 1 to 6, respectively. What is the current book value of these assets?

$42,854.40

$47,360.30

$52,019.70

$57,219.70

$37,415.80