On April 1, 2013, Verlin Co. purchased new machinery for $300,000. The machinery has an estimated useful life of five years, and depreciation is computed by the sum-of-the-years'-digits method. The accumulated depreciation on this machinery at March 31, 2015, should beOn April 1, 2013, Verlin Co. purchased new machine

a) $200,000.

b) $120,000.

c) $180,000.

d) $100,000.