Under MACRS, an asset that originally cost $10,000 is depreciating using a normal 5 year recovery period. What is the amortization expense in year 3?

Recovery year 3 years 5 years 7 years 10 years 33% 20% 14% 10% 1 2 45 32 25 18 3 15 191 18 14 4 7 12 121 12 5 12 9 6 5 9 8 7 91 7 8 4 6 9 6 10 6 11 41