What is the year 2 depreciation on equipment costing

$107,449

if it is classified as five-year property for MACRS purposes? The MACRS depreciation percentages are as follows, commencing with year 1: 20.00%, 32.00%, 19.20%, 11.52%, 11.52%, and 5.76%.

What is the year 2 depreciation on equipment costing

$107,449

if it is classified as five-year property for MACRS purposes? The MACRS depreciation percentages are as follows, commencing with year 1: 20.00%, 32.00%, 19.20%, 11.52%, 11.52%, and 5.76%.

A.

$20,630

B.

$12,894

C.

$21,490

D.

$55,873

E.

$34,384