Use the Following Data to Answer Questions 5 Through 9

Multiple Choice

Use the following data to answer questions 5 through 9:
Davis Company purchased a new piece of equipment on July 1, 2014 at a cost of $1,800,000. The equipment has an estimated useful life of 5 years and an estimated salvage value of $150,000. The current year end is 12/31/15. Davis records depreciation to the nearest month.
-What is sum-of-the-years'-digits depreciation for 2015?

A) $439,998.
B) $495,000.
C) $540,000.
D) $550,000.