Fontaine Inc. acquired a machine for \(\$ 600,000\) on January 1, 2018. The machine has a salvage value of \(\$ 10,000\) and a five-year useful life. Fontaine expects the machine to run for 15,000 machine hours. The machine was actually used for 4,800 hours in 2018 and 3,150 hours in 2019. What would be the balance in the accumulated depreciation account at December 31, 2019, if the straight-line method were used?

a. \(\$ 216,000\)

b. \(\$ 236,000\)

c. \(\$ 240,000\)

d. \(\$ 250,000\)