Your company just bought a new distillation unit for $$180,000$ to be used in R&D$.$ Such equipment has a $3-$year MACRS classification. What is the book value of the distillation unit at the end of year $2$ assuming salvage value of $$0?$

Modified ACRS Depreciation Allowances

Property Class $3-$Year

Year Allowance

$133\mathrm{.}33\%$

$244\mathrm{.}44\%$

$314\mathrm{.}82\%$

$47\mathrm{.}41\%$

Select an answer and submit. For keyboard navigation, use the up$/$down arrow keys to select an answer.

a $$18,892$

b $$35,568$

$$40,014$

d $$46,664$

$$88,896$