Classic Cars Is Considering a Project That Requires $311,250 of Fixed

Classic Cars is considering a project that requires $311,250 of fixed assets that are classified as five-year property for MACRS.What is the book value of these assets at the end of Year 3? 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) $153,742
B) $136,811
C) $89,640
D) $93,450
E) $144,504