Will Do,Inc

Will Do,Inc. just purchased some equipment at a cost of $650,000. What is the proper methodology for computing the depreciation expense for year 3 if the equipment is classified as 5-year property for MACRS?

A) $650,000 × (1 - .20) × (1 - .32) × (1 - .192)
B) $650,000 × (1 - .20) × (1 - .32)
C) $650,000 × (1 + .20) × (1 + .32) × (1 + .192)
D) $650,000 × (1 - .192)
E) $650,000 × .192