Virko Inc. buys a new computer system for $180,000 on January 1. It expects the system to last for four years. If the company’s financial year is from January 1 to December 31, the value of the computer system in Virko’s statement of financial position at December 31 of the same year will be

a. $180,000

b. $135,000

c. $90,000

d. $45,000