YEAR 0	YEAR 1	YEAR 2	YEAR 3
MACRS
DEPRECIATION RATE	33.33%	44.45%	14.81%	7.41%

A fast-food company invests $2.2 million to buy machines for making Slurpees. These can be depreciated using the MACRS schedule shown above. If the cost of capital is 10%, 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? A) $28,559 B) $47,599 C) $76,158 D) $190,321

Please help me, I'm not able to use excel in my class so if I could get a step by step that would help me immensely