The assembly robot in the mechatronics lab cost $400,000 and has a depreciable life of five years with a $100,000 salvage value. If the MACRS depreciation rates for years 1, 2, and 3 are 20%, 25%, and 30%, respectively, what is the book value of the robot at the end of year three? (Choose the closest answer) $152,300 $125,000 $115,200 $100,000