You just purchased some equipment that is classified as 5-year property for MACRS. The equipment cost $71,480. What will the book value of this equipment be at the end of two years should you decide to resell the equipment at that point in time? (Round the nearest dollar.) Year2 Year 3 Yeart Years Year MACRS Rates 20.00% 32.00% 19.20% 11.52% 11.52% 5.76% Year1 O $22,752 $34,483 O $41.080 O $37.920