10. On 09/30/2016, Bricker Enterprises purchased a machine for $200,000. The estimated service life is 10 years with a $20,000 residual value. Bricker records partial-year depreciation based on the Half-Year Convention Rule. Depreciation for 2017, using double-declining balance, would be: A. $32,000 B. $36,000 C. $38,000 D. $40,000