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The following information relates to Equipment and related accounts of De Soto Corporation:

Equipment, beginning balance		$260,000
Equipment, ending balance		300,000
Equipment sold during the year:	Cost	20,000
	Book value	4,000
Fully depreciated equipment written off during the year		10,000
Accumulated Depreciation, beginning balance		180,000
Accumulated Depreciation, ending balance		169,000

Assuming De Soto uses the indirect method, the depreciation expense that would be added to income before income tax in computing cash flows from operations would be

a. $9,000

b. $21,000

c. $23,000

d. $15,000