A 5-year MACRS has a cost basis for depreciation of $20,000. Salvage (market) value is $4,000. The depreciation charge for the third year and Book value of asset after third year of the depreciation is it closest to what value? a. $3840, $16160 b. $3840, $5760 c. $6400, $5600 d. $6400, $9600