Year Year 1 Year 2 Year 3 MACRS 3333% 4445% 1481% 741% Depreciation Rate A fast-food company invests $2.8 milion to buy machines for making slurpies. These can be depreciated using the MACRS schedule shown above lf the cost of capital is 1 1%, 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. $65,516 B. $39,310 O C. $104,826 O D. $262,065