Eastern Company Purchased a Machine on January 1, 2019, for $180,000

Multiple Choice

Eastern Company purchased a machine on January 1, 2019, for $180,000. At that time, the machine's useful life was an estimated six years with a zero salvage value. Just before depreciation was recorded for 2023, the machine's estimated useful life was extended by six years with a $12,000 salvage value.
Using straight-line depreciation, what is the 2023 depreciation expense?

A) $30,000
B) $13,716
C) $13,500
D) $ 6,000