Better Built Toys Just Purchased Some MACRS 5-Year Property at a Cost

Better Built Toys just purchased some MACRS 5-year property at a cost of $230,000.Which of the following will correctly give you the book value of this equipment at the end of year 2?
MACRS 5-year property
Year Rate
1 20.00%
2 32.00%
3 19.20%
4 11.52%
5 11.52%
6 5.76%
I.52% of the asset cost
II.48% of the asset cost
III.68% of 80% of the asset cost
IV.the asset cost,minus 20% of the asset cost,minus 32% of 80% of the asset cost

A) II only
B) III and IV only
C) I and III only
D) II and IV only
E) I, II, III, and IV