Dependable Motors just purchased some MACRS 5-year property at a cost of $216,000. The MACRS rates are .2, .32, and .192 for years 1 to 3, respectively. Which one of the following will correctly give you the book value of this equipment at the end of year 2? A) $216,000 / (1 + .2 + .32) B) $216,000 (1 - .2 - .32) C) $216,000 (.20 + .32) D) [$216,000 (1 - .20)] (1 - .32) E) $216,000 / [(1 + .20)(1 + .32)]