A present value of a machine is $400. Its value depletiation rate is 25% per annum then find the machine value after 2 years?	Select:
A) $ 125
B) $ 100
C) $ 200
D) $ 215
E) $ 225

Rationale: "p = $ 400 r = 25 % t = 2 years machine value after 2 years = p [ ( 1 - r / 100 ) ^ t ] = 400 * 3 / 4 * 3 / 4 = $ 225 approximately answer is e"
Answer: E