B Company Switched from the Sum-Of-The-Years-Digits Depreciation Method to Straight-Line

Multiple Choice

B Company switched from the sum-of-the-years-digits depreciation method to straight-line depreciation in 2018. The change affects machinery purchased at the beginning of 2016 at a cost of $72,000. The machinery has an estimated life of five years and an estimated residual value of $3,600. What is B's 2018 depreciation expense?

A) $9,120.
B) $13,680.
C) $15,840.
D) $19,200.