Ernie's Beverages purchased some fixed assets classified as 5-year property for MACRS. The assets cost $90,000. What will the accumulated depreciation be at the end of year 3? MACRS 5-Year property Year Rate 1 20% 2 32% 3 19.20% 4 11.52% 5 11.52% 6 5.76% O $13,520 O $66,928 O $25,056 O $38,241 O $64,080