Cuso Company purchased equipment on January 1,2024 , at a total invoice cost of \(\$ 400,000\). The equipment has an estimated salvage value of \(\$ 10,000\) and an estimated useful life of 5 years. What is the amount of accumulated depreciation at December 31, 2025, if the straight-line method of depreciation is used?

a. \(\$ 80,000\).

b. \(\$ 160,000\).

c. \(\$ 78,000\).

d. \(\$ 156,000\).