[The Following Information Applies to the Questions Displayed Below

Multiple Choice

[The following information applies to the questions displayed below.]
On April 2,2017,Victor,Inc.acquired a new piece of filtering equipment.The cost of the equipment was $160,000 with a residual value of $20,000 at the end of its estimated useful lifetime of 4 years.
-If Victor uses straight-line depreciation with the half-year convention,the book value of the equipment at December 31,2018 will be:

A) $90,000.
B) $107,500.
C) $106,667.
D) $105,000.