Able Towing Company purchased a tow truck for \(\$ 60,000\) on January 1, 2017. It was originally depreciated on a straight-line basis over 10 years with an assumed salvage value of \(\$ 12,000\). On December 31 , 2019, before adjusting entries had been made, the company decided to change the remaining estimated life to 4 years (including 2019) and the salvage value to \(\$ 2,000\). What was the depreciation expense for 2019?

(a) \(\$ 6,000\).

(c) \(\$ 15,000\)

(b) \(\$ 4,800\)

(d) \(\$ 12,100\)