In Question 1, if Jackson acquired the asset on January 1, 1999, and uses the sum-of-the-years'-digits method, the depreciation expense for 1999 is:

a. \(\$ 72,727\).

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

c. \(\$ 65,454\)

d. \(\$ 7,272\).

e. \(\$ 8,000\).