One year ago, the Jenkins Family Fun Center deposited $$3,500$ in an investment account for

the purpose of buying new equipmIn $2014,$ AC Electric pledges to invest $$100$ per year in fixed

assets, for three consecutive years starting in $2014.$ Assume $20\%$

tax rate and zero starting value of fixed assets. All fixed assets

are depreciated following a $6-$year MACRS schedule. How much

is depreciation in year $2017?$

Year $1$ Year $2$ Year $3$ Year $4$ Year $5$ Year $6$

MACRS $20\mathrm{.}00\%32\mathrm{.}00\%19\mathrm{.}20\%11\mathrm{.}52\%11\mathrm{.}52\%5\mathrm{.}76\%$another

$$5,300$ to this account. They plan on making a final deposit of $$7,500$ to the account next

year. How much will be available when they are ready to buy the equipment, assuming they

earn a $7$ percent rate of return?

A$.$ $$21,043\mathrm{.}97$

B$.$ $$19,904\mathrm{.}20$

C$.$ $$18,466\mathrm{.}04$

D$.$ $$19,759\mathrm{.}72$

E$.$ $$20,429\mathrm{.}69$