On August 15, 20X5, Duberville, Inc. purchases a new assembly line for $100,000. The estimated useful life is five years, and the estimated residual value is $10,000. The assembly line is considered a 7-year recovery asset. What is Duberville's MACRS depreciation for year three, assuming Duberville opts not to take the 100% bonus depreciation and does not elect to take a Section 179 deduction? For MACRS rates, use the following table: TABLE 1 Equipment (partial IRS table) (Half-Year Convention, 200% Declining Balance) Year 3-year 5-year 7-year 1 33.33% 20.00% 14.29% 2 44.45% 32.00% 24.49% 3 14.81% 19.20% 17.49% 4 7.41% 11.52% 12.49% 5 11.52% 8.93% 6 5.76% 8.92% 7 8.93% 8 4.46% Total Depreciation 100% 100% 100% A $90,000 B $100,000 C $17,490 D $