Use the Following Data ? Using the Sum-Of-The-Years-Digit Method, the Amount of Depreciation for

Multiple Choice

Use the following data: $$\begin{array} { l r } \text { Asset cost } & \$ 120,000 \\\text { Expected life } & 4 \text { years } \\\text { Estimated salvage value } & \$ 12,000\end{array}$$ ? Using the sum-of-the-years-digit method, the amount of depreciation for the third year would be

A) $28,000.
B) $21,600.
C) $30,000.
D) $48,600.