Hatfield Company purchased a computer on January 2, 1997, for 510,000. The computer had an estimated salvage value of 53,000 and an estimated useful life of five years. At the beginning of 1999, the estimated salvage value changed to 51,000. and the computer is expected to have a remaining useful life of two years.

Using the straight-line method, the depreciation expense for 1999 is:  lop5

a. 51,400.

b. 51.750.

c. $2,250.

d. $1,800.

e. $3,100.