Lumber Wholesale purchased some fixed assets four years ago at a cost of $47,500. It no longer needs these assets, so it is going to sell them today at a price of $21,000. 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?

A. $1,250.47

B. $2,763.47

C. $3,782.91

D. $7,156.35

E. $8,208.00