Irish Industries purchased a machine for $65,000 and is depreciating it using the straight-line method over a life of 10 years, with a residual value of $3,000. At the beginning of the sixth year, a major overhaul was made costing $5,000, and the total estimated useful life was extended to 13 years with a residual value of $3,000. Depreciation expense for Year 6 is
a. $1,885.
b. $2,000.
c. $3,250.
d. $3,625.
e. $4,500.