4) On April 1, Year 1, Spector, Incorporated acquired a new piece of factory equipment. The cost of the equipment was $180,000 with a residual value of $30,000 at the end of its estimated useful lifetime of 5 years. Spector uses a calendar year-end for financial reporting. Assume that in its financial statement, Spector uses straight-line depreciation and the half-year convention. Depreciation recognized on this equipment in Year 1 and Year 2 will be

a) 15,000 in Year 1 and $30,000 in Year 2

b) 18,000 in year 1 and $36,000 in Year 2

c) 30,000 in year 1 and $ 30,000 in year 2

d) 36,000 in year 1 and $36,000 in year 2