Keyser Petroleum Just Purchased Some Equipment at a Cost of $67,000.What

Keyser Petroleum just purchased some equipment at a cost of $67,000.What is the proper methodology for computing the depreciation expense for year 2 if the equipment is classified as 5-year property for MACRS? $$\begin{array}{l}\text { MACRS 5-year property }\\\begin{array} { c c } \frac { \text { Year } } { 1 } & \frac { \text { Rate } } { 20.00 \% } \\2 & 32.00 \% \\3 & 19.20 \% \\4 & 11.52 \% \\5 & 11.52 \% \\6 & 5.76 \%\end{array}\end{array}$$

A) $67,000 × (1 - 0.20) × 0.32
B) $67,000/(1 - 0.20 - 0.32)
C) $67,000 × (1 + 0.32)
D) $67,000 × (1 - 0.32)
E) $67,000 × 0.32