Answer:
Book Value At the begining of the third year= 251,700
Step-by-step explanation:

348,000- 59,100 = 288,900 = amount subject to depreciation
288,900/6 = 48,150 depreication per year
At the beginning of the third year the equipment will have 2 depreciation
(end of first year and end of second year)
accumulated depreciation = 48,150 * 2 = 96,300
Book Value = Adquisition Value - Accumulated depreciation
Book Value = 348,000 - 96,300 = 251,700