What Is the Year 2 Depreciation on Equipment Costing $148,315

What is the Year 2 depreciation on equipment costing $148,315 if it is classified as five-year property for MACRS purposes? The MACRS allowance percentages are as follows, commencing with Year 1: 20.00, 32.00, 19.20, 11.52, 11.52, and 5.76 percent.

A) $37,968.64
B) $38,201.50
C) $41,984.30
D) $48,398.80
E) $47,460.80