Year o 33.33% Year 1 44.45% MACRS Depreciation Rate Year 2 14.81% Year 3 7.41% A fast-food company invests $2.3 million to buy machines for making slurpies. 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? O A. $49,762 O B. $29,857 O c. $79,619 OD. $199,048