P.A. Petroleum just purchased some equipment at a cost of $67,000. The equipment is classified as MACRS 5-year property. The MACRS rates are .2, .32, .192, .1152, .1152, and .0576 for years 1 to 6, respectively. What is the proper methodology for computing the depreciation expense for Year 2

A	$67,000 (1 - .20) .32
B	$67,000 / (1 - .20 - .32)
C	$67,000 (1 + .32)
D	$67,000 (1 - .32)
E	$67,000 .32