On may 1 of the prior year, baker purchased equipment with a five-year useful life for a cost of $10,000. baker adopted the macrs depreciation system and did not utilize any special depreciation deductions. on march 1 of the current year, baker sold the equipment. the macrs depreciation schedule for five-year property is listed below: first year – 20.00%second year – 32.00%third year – 19.20%what amount of depreciation can baker deduct in the current year? $ 533$1,600$2,000$3,200