5 455 The beginning balance of Property, Plant, and Equipment is $100,000. The beginning balance of the accumulated depreciation is $20,000. The ending balance of Property, Plant, and Equipment is $80,000. The ending balance of accumulated depreciation is $30,000. During the year, the company sold a piece of equipment for $10,000. There was no gain or loss associated with this transaction. What is the depreciation expense for the year? $10,000 $30,000 $20,000 $40,000 $0