3 Question 14 (3 points) Nigeria Ltd. acquires a new machine. It is comprised of two different components (A and B) that are expected to be overhauled at different times. The acquisition costs of the components are as follows: 0 9 Component $ A: 198,000 Component $ B: 240,000 12 15 Component A is expected to have a useful life of 5 years and a residual value of $ 20,000 before the first major overhaul is required. Component B is expected to have a useful life of 7 years and a residual value of $ 15,000 before its first overhaul. Nigeria uses straight-line depreciation for all its equipment. What is the net book value of component A after 5 years? A) $ 55,600 B) $ 19,000 OC) $ 0 D) $ 20,000