Jeff's Copy Shop Purchased Equipment for $18,000 on 1 January

Multiple Choice

Jeff's Copy Shop purchased equipment for $18,000 on 1 January, 2019. Jeff estimated the useful life to be 3 years with no residual value, and the straight-line method of depreciation will be used. On 1 January, 2020, Jeff decides that the business will use the equipment for a total of 5 more years. What is the revised depreciation expense for 2019?

A) $6,000.
B) $3,000.
C) $2,400.
D) $4,500.