28. On January 1, 2014, Markham Co. purchased machinery for $285,000. Salvage value was estimated to be $15,000. The machinery will be depreciated over eight years using the sum- of-the-years'-digits method. If depreciation is computed on the basis of the nearest full month, Markham should record depreciation expense for 2014 on this machinery of A. $60,000. $63,333. B. C. $144,000. D. $33,750.