What Is the Year Two Depreciation on Equipment Costing $164,000

What is the year two depreciation on equipment costing $164,000 if it is classified as 5-year property for MACRS purposes? The MACRS allowance percentages are as follows, commencing with year one: 20.00, 32.00, 19.20, 11.52, 11.52, and 5.76 percent.

A) $37,620
B) $38,200
C) $41,984
D) $47,815
E) $52,480