Salvage value is:

		A. A factor relevant to determining depreciation under MACRS.
B.		An estimate of the asset's value at the end of its benefit period.
C.		A factor relevant to determining depreciation that cannot be revised during an asset's useful life.
D.		Not a factor relevant to determining depletion.
E.		A factor relevant to amortizing an intangible asset with an indefinite life.