Data,IncPurchased Some Fixed Assets Four Years Ago at a Cost

Data,Inc.purchased some fixed assets four years ago at a cost of $19,800.It no longer needs these assets,so it is going to sell them today at a price of $3,500.The assets are classified as 5-year property for MACRS.The MACRS table values .2000,.3200,.1920,.1152,.1152,and .0576 for Years 1 to 6,respectively.What is the current book value of these assets?

A) $1,140.48
B) $3,421.44
C) $3,500.00
D) $4,016.67
E) $5,702.40