Better Chocolates Has a New Project That Requires $975,000 of Equipment.What

Better Chocolates has a new project that requires $975,000 of equipment.What is the depreciation in year 6 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) $77,294
B) $77,301
C) $82,988
D) $86,970
E) $139,327