Problem $16\mathrm{.}028-$ Calculate BV for different years using the MACRS method

An automated assembly robot that cost $$386000$ has a depreciable life of $5$ years with a $$85000$ salvage value. The MACRS $($Modified Accelerated Cost Recovery System$)$depreciation rates for years $1,2,3,$ and $6$are $20\mathrm{.}00\%,32\mathrm{.}00\%,19\mathrm{.}20\%,$ and $5\mathrm{.}76\%,$ respectively. What is the book value at the end of year $3?$ Year $5?$ Year $6?$

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