Better Berries Has a New Project That Requires $869,000 of Equipment

Better Berries has a new project that requires $869,000 of equipment. What is the depreciation in year 6 of this project if the equipment is classified as 7-year property for MACRS purposes? The MACRS allowance percentages are as follows, commencing with year one: 14.29, 24.49, 17.49, 12.49, 8.93, 8.92, 8.93, and 4.46 percent.

A) $17,294
B) $17,301
C) $32,988
D) $77,515
E) $77,602