Engle hard purchases a slurry based separator for the mining of clay that costs $700,000 and has an estimated useful life od 10 years, a MACRS-GDS property class of 7 years and an estimated salvage value of $75000 after 10 years. It was financed using a $200,000 down payment and a loan of $500,000 over a period of 5 years with interest at 10%. Loan payments are made in equal amounts over the five years. What is the amount of the MACRS-GDS depreciation taken in the third year if the separator is also sold during the third year?