Using the Sum-Of-The-Years'-Digits Method, Depreciation for 2014 and Book Value

Multiple Choice

Using the sum-of-the-years'-digits method, depreciation for 2014 and book value at December 31, 2014, would be:

A) $19,200 and $30,800.
B) $17,600 and $26,400.
C) $19,200 and $28,800.
D) $17,600 and $32,400.