Engineering Economy 7th Edition by Leland Blank ,Anthony Tarquin

Exercise 30

For an asset that has B = $100,000, S = $40,000, and a 10-year depreciable life, the book value at the end of year 4 according to the MACRS method would be closest to ( d t values for years 1, 2, 3, 4, and 5 are 10.00%, 18.00%, 14.40%, 11.52%, and 9.22%, respectively):
A) $58,700
B) $62,400
C) $53,900
D) $46,100