16. Blue Co. has an equipment with zero salvage value and has depreciated it on a straight-line basis since 2012, when it was acquired at a cost of $36 million at the beginning of that year. Due to rapid technological advances in the industry, management decided that the equipment would benefit the company over a total of six years rather than the nine-year life being used to depreciate its cost. The decision was made at the end of 2016 (before adjusting and closing entries). What is the appropriate depreciation expense in 2016? A. $4 million B. $5 million C. $10 million D. $20 million