San Diego, Inc. purchased a machine at a cost of $300,000. The installation cost for this equipment was $25,000. The firm plans to depreciate the equipment using the MACRS 5-year normal recovery period. Depreciation percentages by recovery year using MACRS for the five-year property class are as followed: year 1: 20%; year 2: 32%; year 3: 19%; year 4: 12%; year 5: 12%; and year 6: 5%. What is the depreciation expense in year 3