Treynor Trucking owns some equipment which cost $459,000 originally. The equipment is classified as 7-year property for MACRS. What will the book value of this equipment be if the firm sells it at the end of year 5? MACRS 7-year property Year Rate 1 14.29% WN 24.49% 17.49% 12.49% 8.93% 8.92% 8.93% 4.46% OA) $61,414 OB) $87,381 Oc) $102,403 OD) $145,549