Use the Following Information to Answer Questions

Multiple Choice

Use the following information to answer questions
Cantona Manufacturing Co. purchased a machine on July 1, 2010, for $45,000. The machine has an estimated five year life with a salvage value of $5,000.
-Assuming Cantona uses straight-line depreciation, Accumulated Depreciation at the end of 2011 is

A) $ 4,000.
B) $ 4,500.
C) $ 8,000.
D) $12,000.
E) $13,500.