Hatfield Company purchased a computer on January 2, 1997, for \(\$ 10,000\). The computer had an estimated salvage value of \(\$ 3,000\) and an estimated useful life of five years. At the beginning of 1999 , the estimated salvage value changed to \(\$ 1,000\), and the computer is expected to have a remaining useful life of two years. Using the straight-line method, the depreciation expense for 1999 is:

a. \(\$ 1,400\).

b. \(\$ 1,750\)

c. \(\$ 2,250\)

d. \(\$ 1,800\)

e. \(\$ 3,100\)