Classic Cars Is Considering a Project That Requires $148,000 of Fixed

Classic Cars is considering a project that requires $148,000 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) $34,210
B) $36,667
C) $42,624
D) $43,450
E) $44,504