Woodland Lake Manufacturing Has a New Project That Requires $652,000

Woodland Lake Manufacturing has a new project that requires $652,000 of equipment.What is the depreciation in Year 5 of this project if the equipment is classified as seven-year property for MACRS purposes? The MACRS allowance percentages are as follows, commencing with year 1: 14.29, 24.49, 17.49, 12.49, 8.93, 8.92, 8.93, and 4.46 percent.

A) $81,434.80
B) $58,158.40
C) $93,170.80
D) $58,223.60
E) $74,749.60