Able Towing Company purchased a tow truck for \(\$ 60,000\) on January 1,2025 . It was originally depreciated on a straight-line basis over 10 years with an assumed salvage value of \(\$ 12,000\). On December 31, 2027, before adjusting entries had been made, the company decided to change the remaining estimated life to 4 years (including 2027) and the salvage value to \(\$ 2,000\). What was the depreciation expense for 2027 ?

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

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

c. \(\$ 15,000\)

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