Year 0 Year 1 Year 2 Year 3 MACRS 33.33% 44.45% 14.81% 7.41% Depreciation Rate A fast-food company invests $2.7 million to buy machines for making slurpies. These can be depreciated using the MACRS schedule shown above. If the cost of capital is 13%, what is the increase in the net present value (NPV) of the product gained by using MACRS depreciation over straight-line depreciation for three years? O A. $115,543 B. $72,215 C. $43,329 D. $288,858